How HF 2095 changes current law

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.