Bill > HF2095

Introduced Session

This bill requires the filing of a return when child support obligations are delinquent. The bill requires the director of health and human services (HHS) or the director’s designee to notify the department of revenue (DOR) when a obligor’s child support obligations are delinquent and referred to a collection agency. The bill also requires HHS to notify DOR if the obligor’s delinquent child support is no longer being collected by the collection agency. Upon a delinquent child support obligation referral to a collection agency under the bill, an obligor who is a resident of this state is required to file a tax return regardless of whether the obligor’s income is under the individual income tax filing thresholds for filing a return in Code section 422.5, if the child support remains delinquent at the end of the tax year. For an obligor who is a nonresident with any income that is allocated to this state, the bill requires the nonresident to file a tax return in this state. Currently, a nonresident is not required to file a return in this state if the income allocated to this state is less than $1,000. A resident or nonresident obligor who violates the bill by not filing a tax return commits 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. The bill specifies the attorney general or a county attorney, at the request of the attorney general, may prosecute violations of the bill.

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Dean Fisher (R)*, 

Introduced, referred to Health and Human Services. H.J. 113. (on 01/15/2026)

Official Document