Read the full stored bill text
House
File
2095
-
Introduced
HOUSE
FILE
2095
BY
FISHER
A
BILL
FOR
An
Act
requiring
the
filing
of
a
tax
return
when
child
support
1
obligations
are
delinquent,
and
providing
for
penalties.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
252B.7,
subsection
1,
Code
2026,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
e.
Cases
involving
violations
of
section
3
421.27,
subsection
8A.
4
Sec.
2.
Section
252B.23,
subsection
8,
Code
2026,
is
amended
5
to
read
as
follows:
6
8.
a.
If
an
obligor
does
not
pay
the
amount
of
the
7
arrearage,
does
not
contest
the
referral,
or
if
following
child
8
support
services’
review
and
any
court
hearing
child
support
9
services
or
the
court
does
not
find
a
mistake
of
fact,
the
10
arrearages
shall
be
referred
to
a
collection
entity.
Following
11
the
review
or
hearing,
if
child
support
services
or
the
court
12
finds
a
mistake
in
the
amount
of
the
arrearage,
the
arrearages
13
shall
be
referred
to
the
collection
entity
in
the
appropriate
14
arrearage
amount.
For
arrearages
referred
to
a
collection
15
entity,
the
obligor
shall
pay
a
surcharge
equal
to
a
percent
16
of
the
amount
of
the
support
arrearage
due
as
of
the
date
of
17
the
referral.
The
surcharge
is
in
addition
to
the
arrearages
18
and
any
other
fees
or
charges
owed,
and
shall
be
enforced
19
by
the
collection
entity
as
provided
under
section
252B.5
.
20
Upon
referral
to
the
collection
entity,
the
surcharge
is
an
21
automatic
judgment
against
the
obligor.
22
b.
The
director
or
the
director’s
designee
shall
notify
the
23
department
of
revenue
of
an
obligor’s
referral
to
a
collection
24
agency,
and
shall
notify
the
department
of
revenue
if
the
25
obligor’s
support
arrearage
is
no
longer
being
collected
by
the
26
collection
agency.
27
Sec.
3.
Section
331.756,
Code
2026,
is
amended
by
adding
the
28
following
new
subsection:
29
NEW
SUBSECTION
.
25.
At
the
request
of
the
attorney
general,
30
prosecute
violations
of
section
421.27,
subsection
8A.
31
Sec.
4.
Section
421.27,
Code
2026,
is
amended
by
adding
the
32
following
new
subsection:
33
NEW
SUBSECTION
.
8A.
Failure
to
make
a
return
by
obligor.
In
34
addition
to
the
penalties
imposed
by
this
section,
an
obligor
35
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who
willfully
fails
to
make
a
return
in
violation
of
section
1
422.13,
subsection
1,
paragraph
“d”
,
commits
a
serious
2
misdemeanor.
3
Sec.
5.
Section
422.13,
subsection
1,
paragraphs
b
and
c,
4
Code
2026,
are
amended
to
read
as
follows:
5
b.
(1)
The
net
income
of
a
nonresident
which
is
allocated
6
to
Iowa
pursuant
to
section
422.8,
subsection
2
,
is
one
7
thousand
dollars
or
more
for
the
tax
year
from
sources
taxable
8
under
this
subchapter
,
unless
the
nonresident’s
total
net
9
income,
as
determined
under
section
422.5,
subsection
2
or
3
,
10
does
not
exceed
the
appropriate
dollar
amount
listed
in
section
11
422.5,
subsection
2
or
3
,
upon
which
tax
is
not
imposed.
The
12
portion
of
a
lump
sum
distribution
that
is
allocable
to
Iowa
13
is
included
in
net
income
for
purposes
of
determining
if
the
14
nonresident’s
net
income
allocable
to
Iowa
is
one
thousand
15
dollars
or
more.
16
(2)
This
paragraph
does
not
apply
to
an
obligor
subject
to
17
paragraph
“d”
,
subparagraph
(1).
18
c.
(1)
The
total
net
income,
as
determined
under
section
19
422.5,
subsection
2
or
3
,
of
a
resident
of
this
state
is
more
20
than
the
appropriate
dollar
amount
listed
in
section
422.5,
21
subsection
2
or
3
,
upon
which
tax
is
not
imposed.
22
(2)
This
paragraph
does
not
apply
to
an
obligor
subject
to
23
paragraph
“d”
,
subparagraph
(2).
24
Sec.
6.
Section
422.13,
subsection
1,
Code
2026,
is
amended
25
by
adding
the
following
new
paragraph:
26
NEW
PARAGRAPH
.
d.
(1)
The
individual
is
a
nonresident
with
27
any
net
income
that
is
allocated
to
Iowa
pursuant
to
section
28
422.8,
subsection
2,
from
any
sources
under
this
subchapter,
29
and
who
is
an
obligor
that
has
an
unpaid
support
arrearage
at
30
the
end
of
the
tax
year
which
has
been
referred
to
a
collection
31
agency
pursuant
to
section
252B.23,
subsection
8.
32
(2)
The
individual
is
a
resident
who
is
an
obligor
that
has
33
an
unpaid
support
arrearage
at
the
end
of
the
tax
year
which
34
has
been
referred
to
a
collection
agency
pursuant
to
section
35
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252B.23,
subsection
8.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
bill
requires
the
filing
of
a
return
when
child
support
5
obligations
are
delinquent.
6
The
bill
requires
the
director
of
health
and
human
services
7
(HHS)
or
the
director’s
designee
to
notify
the
department
of
8
revenue
(DOR)
when
a
obligor’s
child
support
obligations
are
9
delinquent
and
referred
to
a
collection
agency.
The
bill
also
10
requires
HHS
to
notify
DOR
if
the
obligor’s
delinquent
child
11
support
is
no
longer
being
collected
by
the
collection
agency.
12
Upon
a
delinquent
child
support
obligation
referral
to
a
13
collection
agency
under
the
bill,
an
obligor
who
is
a
resident
14
of
this
state
is
required
to
file
a
tax
return
regardless
of
15
whether
the
obligor’s
income
is
under
the
individual
income
tax
16
filing
thresholds
for
filing
a
return
in
Code
section
422.5,
17
if
the
child
support
remains
delinquent
at
the
end
of
the
tax
18
year.
For
an
obligor
who
is
a
nonresident
with
any
income
that
19
is
allocated
to
this
state,
the
bill
requires
the
nonresident
20
to
file
a
tax
return
in
this
state.
Currently,
a
nonresident
21
is
not
required
to
file
a
return
in
this
state
if
the
income
22
allocated
to
this
state
is
less
than
$1,000.
23
A
resident
or
nonresident
obligor
who
violates
the
bill
24
by
not
filing
a
tax
return
commits
a
serious
misdemeanor.
A
25
serious
misdemeanor
is
punishable
by
confinement
for
no
more
26
than
one
year
and
a
fine
of
at
least
$430
but
not
more
than
27
$2,560.
28
The
bill
specifies
the
attorney
general
or
a
county
29
attorney,
at
the
request
of
the
attorney
general,
may
prosecute
30
violations
of
the
bill.
31
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