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IA SF441

IA SF441
A bill for an act relating to the payment of dependent care expenses from campaign funds, and making penalties applicable.


summary

Introduced
02/25/2025
In Committee
02/25/2025
Crossed Over
Passed
Dead

Introduced Session

91st General Assembly

Bill Summary

This bill relates to the payment of dependent care expenses with campaign funds. The bill permits a candidate to pay for dependent care expenses using campaign funds if the expense is incurred as a direct result of a campaign activity or official duty if the candidate wins election, the candidate would not have needed the dependent care but for the candidate’s candidacy or election, the payment to the dependent care provider is reasonable, and the dependent care provider is not the spouse or dependent child of the candidate. The bill requires the candidate to keep logs relating to payment for any such services, which shall be provided to the Iowa ethics and campaign disclosure board upon request during the course of an audit. The bill requires the candidate’s committee to preserve a dependent care log for five years following the submission of a report relating to the log, or for three years following the dissolution of the committee. A person who violates a provision of Code chapter 68A is subject to civil penalties imposed by the Iowa ethics and campaign disclosure board, including remedial action, a reprimand, and a civil penalty up to $2,000. In addition, a person who willfully violates a provision of Code chapter 68A is guilty of a serious misdemeanor. A serious misdemeanor is punishable by confinement for no more than one year and a fine of at least $430 but not more than $2,560.

AI Summary

This bill allows candidates to use campaign funds to pay for dependent care expenses under specific circumstances. The bill permits such payments if the expense directly results from campaign activities or official duties after winning an election, the candidate would not have needed the care without their candidacy, the payment is reasonable, and the care provider is not the candidate's spouse or dependent child. Candidates must maintain detailed logs of these expenses, including the date, purpose, duration of care, provider's name, and cost, and report these as a line item in campaign finance reports. The log must be provided to the Iowa ethics and campaign disclosure board if requested during an audit, and must be preserved for five years after report submission or three years after committee dissolution. The bill defines "dependent" using the Internal Revenue Code's definition. Violations of these provisions can result in civil penalties up to $2,000 and potential serious misdemeanor charges, which could lead to up to one year of confinement and fines between $430 and $2,560.

Committee Categories

Government Affairs

Sponsors (8)

Last Action

Subcommittee: Rozenboom, Celsi, and Schultz. S.J. 367. (on 02/26/2025)

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