Iowa § 12I.8 - 12I.8 Tax considerations.
Full text of Iowa Iowa Code § 12I.8 — 12I.8 Tax considerations., with citation guidance and answers to common questions.
§ 12I.8. 12I.8 Tax considerations.
1. For federal income tax purposes, the Iowa ABLE savings plan trust shall be considered a qualified ABLE program exempt from taxation pursuant to section 529A of the Internal Revenue Code and shall be operated so that it meets the requirements of section 529A of the Internal Revenue Code. 2. State income tax treatment of the Iowa ABLE savings plan trust shall be as provided in section 422.7, subsections 24 and 25. 3. For a death occurring before January 1, 2025, state inheritance tax treatment of interests in Iowa ABLE savings plans shall be as provided in section 450.4, subsection 9. 2015 Acts, ch 137, §83, 162, 163; 2025 Acts, ch 148, §25, 53, 54 2025 amendment to subsection 3 applies retroactively to January 1, 2025, to the estates of decedents dying on or after January 1, 2025; 2025 Acts, ch 148, §54 Subsection 3 amended Wed Dec 10 21:59:31 2025 Iowa Code 2026, Section 12I.8 (16, 1)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 12I.8
What does Iowa Code § 12I.8 cover?
Section 12I.8 ("12I.8 Tax considerations.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 12I.8?
A common citation format is "Iowa Code § 12I.8" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 12I.8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.