Iowa 2025-2026 Regular Session Status: In Committee 1 R cosponsors

HF 2095 — A bill for an act requiring the filing of a tax return when child support obligations are delinquent, and providing for penalties.

Last action — Introduced, referred to Health and Human Services.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced January 15, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill requires filing a tax return for individuals with delinquent child support obligations.

This bill mandates that individuals who are behind on child support payments must file a tax return, regardless of income level. Failure to comply is considered a serious misdemeanor, which carries penalties.

What this means for you
  • Families: If you rely on child support, this bill may affect your obligor's requirement to file tax returns.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill requires obligors with delinquent child support to file a tax return and establishes penalties for noncompliance.

  • Section 421.27

    NEW SUBSECTION . 8A. Failure to make a return by obligor. In addition to the penalties imposed by this section, an obligor who willfully fails to make a return in violation of section 422.13, subsection 1, paragraph “d”, commits a serious misdemeanor.

    Introduces a new penalty for obligors who fail to file a tax return due to delinquent child support.

  • Section 422.13, subsection 1

    NEW PARAGRAPH. d. (1) The individual is a nonresident with any net income that is allocated to Iowa pursuant to section 422.8, subsection 2, from any sources under this subchapter, and who is an obligor that has an unpaid support arrearage at the end of the tax year which has been referred to a collection agency pursuant to section 252B.23, subsection 8. (2) The individual is a resident who is an obligor that has an unpaid support arrearage at the end of the tax year which has been referred to a collection agency pursuant to section 252B.23, subsection 8.

    Requires both resident and nonresident obligors with unpaid child support arrearages to file a tax return.

  • Section 252B.23, subsection 8

    Following referral to a collection entity, the obligor shall pay a surcharge equal to a percent of the amount of the support arrearage due as of the date of the referral.

    Imposes a surcharge on obligors whose child support arrearages are referred to a collection entity.

  • Section 252B.23, subsection 8

    The director or the director’s designee shall notify the department of revenue of an obligor’s referral to a collection agency.

    Establishes a requirement for notification to the Department of Revenue when child support obligations are delinquent.

  • Section 331.756

    NEW SUBSECTION . 25. At the request of the attorney general, prosecute violations of section 421.27, subsection 8A.

    Authorizes the attorney general to prosecute violations related to tax return filings for delinquent child support obligations.

Action History

  1. Introduced, referred to Health and Human Services.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 149 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HF 2095?
HF 2095 is sponsored by Dean Fisher (Republican).
What is the current status of HF 2095?
This bill is in committee in the House. Introduced January 15, 2026. It must pass committee before a floor vote.
Where can I track HF 2095?
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Last checked for changes 3 months ago · updated continuously

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