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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
April 16, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
House File 2660, an Act relating to decedent property, including deposit accounts, small
estate affidavits, and distribution of child support.
The above House File is hereby approved on this date.
Sincerely,
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
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House File 2660
AN ACT
RELATING TO DECEDENT PROPERTY, INCLUDING DEPOSIT ACCOUNTS,
SMALL ESTATE AFFIDAVITS, AND DISTRIBUTION OF CHILD SUPPORT.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 524.805, subsection 8, Code 2026, is
amended to read as follows:
8. A state bank may receive deposits from one or more
persons with the provision that upon the death of the
depositors the deposit account shall be the property of the
person or persons designated by the deceased depositors as
shown on the deposit account records of the state bank. After
payment by the state bank, the proceeds shall remain subject
House File 2660, p. 2
to any debts of the decedent and subject to any payment of Iowa
inheritance tax resulting from a death occurring prior to
January 1, 2025. A state bank paying the person or persons
designated shall not be liable as a result of that action for
any debts of the decedent or for any estate, inheritance, or
succession taxes which may be due this state.
Sec. 2. Section 633.356, subsection 1, unnumbered paragraph
1, Code 2026, is amended to read as follows:
When the gross value of th e decedent's probate assets
consist only of personal property that weu-ld otherwis e b e
d- i -s tr ibut e d by will or intestat e - succ e ssion is or has- b ee n,
at any time sinc e and the gross value of the decedent's
personal property is, or has been at any time since the
decedent's death, fifty one hundred thousand dollars or less
and ther e is no real prop e rty, — or for deaths occurring b e for e
January 1, — 2025 ,— the real prop e rty pass e s to- persons e x e mpt
from inh e ritanc e tax as joint t e nants with full rights of
survivorship pursuant to chapter 4 50 , and if forty days have
elapsed since the death of the decedent, a successor as defined
in subsection 2 may, by furnishing an affidavit prepared
pursuant to subsection 3 or 8, and without procuring letters
of appointment, do any of the following with respect to one or
more items of such personal property:
Sec. 3. Section 633.356, subsection 3, paragraph a,
subparagraph (3), Code 2026, is amended by striking the
subparagraph and inserting in lieu thereof the following:
(3) That the decedent's probate assets consist only of
personal property, with no interest in real estate, and that
the gross value of the decedent's personal property is, or
has been at any time since the decedent's death, one hundred
thousand dollars or less.
Sec. 4. Section 633.356, subsection 3, Code 2026, is amended
by adding the following new paragraph:
NEW PARAGRAPH , c. Child support services, as created
in section 252B.2, shall make available a form meeting
the requirements of this subsection that may be used, if
appropriate, by a successor as defined in subsection 2,
paragraph "a" or "b", when child support services or the
collection services center, as created in section 252B.13A,
House File 2660, p. 3
is the holder of the decedent's property in the form of
undistributed child support owed to the decedent.
PAT GRASSLEY
Speaker of the House
AMY SINCLAIR
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 2660, Ninety-first General Assembly.
Approved
MEGHAN NELSON
Chief »Clerk cjj^the House
KIM RffiHTOLDS ( J
Governor