---
type: "Bill"
title: "A bill for an act relating to the inheritance tax by modifying the requirements to qualify for a deferment of tax payment under certain circumstances in the case of estates with a deferred estate or remainder interest, and including applicability provisions. (Formerly SSB 3015.) Effective 7-1-18."
description: "A bill for an act relating to the inheritance tax by modifying the requirements to qualify for a deferment of tax payment under certain circumstances in the case of estates with a deferred estate or remainder interest, and including applicability provisions. (Formerly SSB 3015.) Effective 7-1-18."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2017-2018"
identifier: "SF 2303"
citation: "Iowa SF 2303 (2017-2018)"
classification: ["bill"]
subjects: ["decedents", "estates of decedents", "inheritance taxes", "probate code", "taxation"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 15
vote_count: 2
first_action: "2018-02-15"
last_action: "2018-05-04"
source: "openstates"
source_identifier: "ocd-bill/42a4a002-16b6-4fc9-a59e-ab5dc1a107f2"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2303&ga=87"
source_hash: "a34fdad6d7cab0425685caaf113616436a7f1f1616d964aae34d8f5e9c2bdd47"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ia"]
---

# Iowa SF 2303 (2017-2018) — A bill for an act relating to the inheritance tax by modifying the requirements to qualify for a deferment of tax payment under certain circumstances in the case of estates with a deferred estate or remainder interest, and including applicability provisions. (Formerly SSB 3015.) Effective 7-1-18.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/87/attachments/SF2303.html)
2. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/87/attachments/SF2303.html)

## Votes

- Shall the bill pass? — **98–0** (pass) · lower
- Shall the bill pass? — **49–0** (pass) · upper

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-02-15** Introduced, placed on calendar. `introduction`
- **2018-02-15** Committee report, approving bill.
- **2018-02-19** Fiscal note.
- **2018-03-05** Passed Senate, ayes 49, nays 0. `passage`
- **2018-03-05** Immediate message.
- **2018-03-05** Message from Senate.
- **2018-03-07** Read first time, passed on file. `reading-1`
- **2018-03-15** Placed on calendar under unfinished business.
- **2018-04-17** Substituted for HF 2129.
- **2018-04-17** Passed House, ayes 98, nays none. `passage`
- **2018-04-17** Point of order raised, Rule 10, decorum in debate, ruled point well taken.
- **2018-04-17** Immediate message.
- **2018-04-17** Message from House.
- **2018-05-03** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2018-05-04** Signed by Governor. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/42a4a002-16b6-4fc9-a59e-ab5dc1a107f2`. Confidence: reported (aggregated from official Iowa legislature records).