The Iowa House of Representatives passed a bill to be signed by Gov. Terry Brandstad Tuesday that will eventually cut Iowa’s inheritance taxes by $45 million.

“Brandstad is expected to sign this bill on Monday,” said House Majority Leader Brent Siegrist, a Republican from Council Bluffs.

The new law, which was approved by a 96-2 vote, makes lineal descendants, such as children and grandchildren, exempt from the Iowa inheritance tax.

The bill is expected to go into effect on July 1, 1997.

Republicans, who just won control of the house in November, made the push to pass the bill in an effort to back up their campaign promises.

Some legislators wanted to omit the inheritance tax altogether, but the Republican leaders said the state couldn’t afford the estimated $90 million that it would cost.

Many people approve of the inheritance tax cut, but one Iowa State professor said he has limited disapproval for the change in inheritance tax.

Neil Harl, an ISU professor in economics and agriculture, said Iowa may need the money in years to come, according to a press release.

Harl said in the 1980’s, Iowa needed every stray million dollars it could find. Although the state finessed the deficit, it was there nonetheless, he said.

Harl said he has observed the legislative process over several decades.

“It is never easy to broaden the tax base,” Harl said.

He said it is even more difficult in tough economic times, according to the release.

He also disregarded the belief of a “double tax.” In the release, he said the “death taxes,” which the inheritance tax is often called, have already been subjected to income tax.

He said a substantial proportion of wealth held at death in Iowa and other states represents appreciation in value. Harl said this value has not been subject to income tax because of the wipe-out of gain at death on most assets, according to the release.

Some ISU students said they approve of a bill in which the inheritance tax is at least partially rebuked.

“I’m in favor of a reduction in the Inheritance Tax because once something is taxed, it should not be taxed again. Personally, I think inheritance should not be taxed at all,” said Chris Johnsen, a freshman in business.

Brandon Grohwein, a senior in animal science, said if people work for their family throughout their entire lives, they should not be penalized by the government by having to pay taxes when older family members hand the farm down to them.

Charles Anderson, a junior in animal science said, “I don’t think that people’s possessions should be taxed twice, once for income tax and once for the inheritance tax.”

Minnette Doderer, a Democrat from Iowa City and Ed Fallon, a Democrat from Des Moines, were the only representatives that voted against the bill.

In response to an overwhelming popularity for the reduction of inheritance taxes, Fallon said, “We’re not elected to follow public opinion polls.”

Representative Gary Blodget, a Republican from Mason City, made the biggest push to pass a bill to cut inheritance taxes. He said he supported people with the least ability to pay these taxes, according to a press release.

Blodget said, “For those who believe that the most unfair taxes are those that place a greater burden on the people who are least able to pay, in other words, regressive taxes, elimination of our inheritance tax should be a top priority.”

“These inheritance taxes have been pecking at Iowan’s wallets since 1896, when it was first enacted. Iowa is still one of the 16 states which still have the inheritance tax,” Blodget said in a press release.