---
type: "Bill"
title: "A bill for an act relating to an exception to the real estate transfer tax for deeds that transfer distributions of assets to beneficiaries of a trust."
description: "A bill for an act relating to an exception to the real estate transfer tax for deeds that transfer distributions of assets to beneficiaries of a trust."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "HF 111"
citation: "Iowa HF 111 (2023-2024)"
classification: ["bill"]
subjects: ["beneficiaries", "conveyances (real estate)", "county recorders", "probate code", "real estate transfer taxes", "real property", "trusts and trustees", "wills"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 25
vote_count: 3
first_action: "2023-01-25"
last_action: "2023-06-01"
source: "openstates"
source_identifier: "ocd-bill/b1a31305-862e-4d7e-9aa6-64ceacf2683b"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 111&ga=90"
source_hash: "3f79c44498101f8d47e9d1a34e0bf239192075b9e7ad2fc826eae5a305f17c51"
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 HF 111 (2023-2024) — A bill for an act relating to an exception to the real estate transfer tax for deeds that transfer distributions of assets to beneficiaries of a trust.

## 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/90/attachments/HF111.html)
2. **Amendment H-1310** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H1310.pdf)
3. **Amendment S-3086** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S3086.pdf)
4. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/HF111_GovLetter.pdf)
5. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF111.html)

## Votes

- Shall the bill pass? — **49–0** (pass) · upper
- Shall the bill pass? — **98–0** (pass) · lower
- Shall the bill pass? — **94–0** (pass) · lower

## Sponsors

- COMMITTEE ON JUDICIARY — primary (organization)

## Timeline

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

- **2023-01-25** Introduced, placed on calendar. `introduction`
- **2023-02-02** Passed House, yeas 98, nays 0. `passage`
- **2023-02-02** Immediate message.
- **2023-02-02** Message from House.
- **2023-02-02** Read first time, passed on file. `reading-1`
- **2023-02-07** Referred to Ways and Means. `referral-committee`
- **2023-02-08** Subcommittee: Sweeney, Cournoyer, and Quirmbach.
- **2023-02-09** Subcommittee Meeting: 02/14/2023 12:30PM Room 217 Conference Room.
- **2023-02-14** Subcommittee recommends amendment and passage. [].
- **2023-03-16** Committee report, recommending amendment and passage. `committee-passage`
- **2023-03-16** Amendment S-3086 filed. `amendment-introduction`
- **2023-04-25** Amendment S-3086 adopted. `amendment-passage`
- **2023-04-25** Passed Senate, yeas 49, nays 0. `passage`
- **2023-04-25** Immediate message.
- **2023-04-26** Message from Senate.
- **2023-04-26** Senate amendment H-1310 filed. `amendment-introduction`
- **2023-05-01** House concurred in Senate amendment H-1310.
- **2023-05-01** Passed House, yeas 94, nays 0. `passage`
- **2023-05-02** Explanation of vote.
- **2023-05-03** Explanation of vote.
- **2023-05-03** Explanation of vote.
- **2023-05-01** Immediate message.
- **2023-05-02** Message from House.
- **2023-05-09** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2023-06-01** 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/b1a31305-862e-4d7e-9aa6-64ceacf2683b`. Confidence: reported (aggregated from official Iowa legislature records).