Bill Text: IA HF300 | 2017-2018 | 87th General Assembly | Introduced


Bill Title: A bill for an act relating to marriage by modifying the waiting period before an issued marriage license becomes valid, providing an individual income tax credit and other certain license preferences for couples who complete qualified premarital counseling, and requiring certain information be provided to a party filing a petition for dissolution of marriage, and including retroactive applicability provisions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-02-14 - Introduced, referred to Judiciary. H.J. 275. [HF300 Detail]

Download: Iowa-2017-HF300-Introduced.html

House File 300 - Introduced




                                 HOUSE FILE       
                                 BY  GASSMAN

                                      A BILL FOR

  1 An Act relating to marriage by modifying the waiting period
  2    before an issued marriage license becomes valid, providing
  3    an individual income tax credit and other certain license
  4    preferences for couples who complete qualified premarital
  5    counseling, and requiring certain information be provided to
  6    a party filing a petition for dissolution of marriage, and
  7    including retroactive applicability provisions.
  8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1618YH (5) 87
    mm/sc/jh

PAG LIN



  1  1    Section 1.  NEW SECTION.  422.10C  Premarital counseling tax
  1  2 credit.
  1  3    1.  For purposes of this section, "qualified premarital
  1  4 counseling" means the same as defined in section 595.1.
  1  5    2.  The taxes imposed by this division, less the credits
  1  6 allowed under section 422.12, shall be reduced by a premarital
  1  7 counseling tax credit equal to twenty=five percent of the
  1  8 amount paid by the taxpayer during the tax year for qualified
  1  9 premarital counseling that results in a solemnized marriage
  1 10 between the parties to the prospective marriage, not to exceed
  1 11 one thousand dollars per married couple.
  1 12    3.  Amounts paid for qualified premarital counseling
  1 13 shall be deemed to have been paid on the date the marriage is
  1 14 solemnized.
  1 15    4.  An individual may not claim this tax credit more than
  1 16 once.
  1 17    5.  Any credit in excess of the taxpayer's liability for the
  1 18 tax year is not refundable and shall not be credited to the tax
  1 19 liability for any following year or carried back to a tax year
  1 20 prior to the tax year in which the taxpayer claims the credit.
  1 21    Sec. 2.  Section 595.1, Code 2017, is amended to read as
  1 22 follows:
  1 23    595.1  Definitions.
  1 24    As used in this chapter, unless the context otherwise
  1 25 requires, "book",:
  1 26    1.  "Book", "list", "record", or "schedule" kept by a county
  1 27 auditor, assessor, treasurer, recorder, sheriff, or other
  1 28 county officer means the county system as defined in section
  1 29 445.1.
  1 30    2.  "Qualified premarital counseling" means premarital
  1 31 counseling that meets all of the following requirements:
  1 32    a.  The counseling is attended by both parties of the
  1 33 prospective marriage.
  1 34    b.  The counseling is at least four hours in duration.
  1 35    c.  The counseling is facilitated by a licensed marital and
  2  1 family therapist, as defined in section 154D.1, or a member of
  2  2 the clergy of any religious denomination.
  2  3    d.  The counseling includes topics related to financial
  2  4 literacy and education, communication skills, and conflict
  2  5 resolution.
  2  6    Sec. 3.  Section 595.3, unnumbered paragraph 1, Code 2017,
  2  7 is amended to read as follows:
  2  8    Previous to the solemnization of any marriage, a license
  2  9 for that purpose must be obtained from the county registrar.
  2 10 The license fee, if any, shall not exceed ten dollars if
  2 11 the parties desiring the license have completed qualified
  2 12 premarital counseling. The license must not be granted in any
  2 13 case:
  2 14    Sec. 4.  Section 595.4, Code 2017, is amended to read as
  2 15 follows:
  2 16    595.4  Age and qualification == verified application ==
  2 17 waiting period == exception.
  2 18    1.  Previous to the issuance of any license to marry, the
  2 19 parties desiring the license shall sign and file a verified
  2 20 application with the county registrar which application
  2 21 either may be mailed to the parties at their request or
  2 22 may be signed by them at the office of the county registrar
  2 23 in the county in which the license is to be issued. The
  2 24 application shall include the social security number of each
  2 25 applicant and shall set forth at least one affidavit of some
  2 26 competent and disinterested person stating the facts as to
  2 27 age and qualification of the parties. Upon the filing of the
  2 28 application for a license to marry, the county registrar shall
  2 29 file the application in a record kept for that purpose and
  2 30 shall take all necessary steps to ensure the confidentiality of
  2 31 the social security number of each applicant. All information
  2 32 included on an application may be provided as mutually agreed
  2 33 upon by the division of records and statistics and the child
  2 34 support recovery unit, including by automated exchange.
  2 35    2.  Upon receipt of a verified application, the county
  3  1 registrar may issue the license which shall become valid
  3  2 immediately if the parties have completed qualified premarital
  3  3 counseling, and which shall not become valid until the
  3  4 expiration of three twenty days after the date of issuance
  3  5 of the license if the parties have not completed qualified
  3  6 premarital counseling, except as provided in subsection 3. If
  3  7 the license has not been issued within six months from the date
  3  8 of the application, the application is void.
  3  9    3.  A license to marry may be validated prior to the
  3 10 expiration of three twenty days from the date of issuance
  3 11 of the license in cases of emergency or extraordinary
  3 12 circumstances. An order authorizing the validation of a
  3 13 license may be granted by a judge of the district court under
  3 14 conditions of emergency or extraordinary circumstances upon
  3 15 application of the parties filed with the county registrar.
  3 16 No order may be granted unless the parties have filed an
  3 17 application for a marriage license in a county within the
  3 18 judicial district. An application for an order shall be made
  3 19 on forms furnished by the county registrar at the same time
  3 20 the application for the license to marry is made. After
  3 21 examining the application for the marriage license and issuing
  3 22 the license, the county registrar shall refer the parties to
  3 23 a judge of the district court for action on the application
  3 24 for an order authorizing the validation of a marriage license
  3 25 prior to expiration of three twenty days from the date of
  3 26 issuance of the license. The judge shall, if satisfied as to
  3 27 the existence of an emergency or extraordinary circumstances,
  3 28 grant an order authorizing the validation of a license to marry
  3 29 prior to the expiration of three twenty days from the date of
  3 30 issuance of the license to marry. The county registrar shall
  3 31 validate a license to marry upon presentation by the parties
  3 32 of the order authorizing a license to be validated. A fee of
  3 33 five dollars shall be paid to the county registrar at the time
  3 34 the application for the order is made, which fee is in addition
  3 35 to the fee prescribed by law for the issuance of a marriage
  4  1 license.
  4  2    Sec. 5.  Section 598.7, Code 2017, is amended by adding the
  4  3 following new subsection:
  4  4    NEW SUBSECTION.  6.  The court shall provide information
  4  5 regarding the availability and use of mediation in a
  4  6 dissolution of marriage action to each party.
  4  7    Sec. 6.  RETROACTIVE APPLICABILITY.  The following provision
  4  8 or provisions of this Act apply retroactively to January 1,
  4  9 2017, for tax years beginning on or after that date:
  4 10    1.  The section of this Act enacting section 422.10C.
  4 11                           EXPLANATION
  4 12 The inclusion of this explanation does not constitute agreement with
  4 13 the explanation's substance by the members of the general assembly.
  4 14    This bill relates to marriage by modifying the waiting
  4 15 period before an issued marriage license becomes valid,
  4 16 providing an individual income tax credit and other marriage
  4 17 license preferences for couples who complete qualified
  4 18 premarital counseling, and requiring certain information be
  4 19 provided upon filing a petition for dissolution.  The bill
  4 20 defines "qualified premarital counseling" to include premarital
  4 21 counseling that is attended by both parties of a prospective
  4 22 marriage, is at least four hours in duration, is facilitated
  4 23 by a licensed marital and family therapist (as defined in
  4 24 Code section 154D.1) or a clergy member of any religious
  4 25 denomination, and includes topics related to financial literacy
  4 26 and education, communication skills, and conflict resolution.
  4 27    The bill increases to 20 from three the number of days
  4 28 following issuance of a marriage license until such license
  4 29 becomes valid, except for exceptions provided under current
  4 30 law for cases of emergency or extraordinary circumstances
  4 31 as determined by a district court judge.  The bill also
  4 32 provides that a marriage license shall become valid immediately
  4 33 following issuance if the parties have completed qualified
  4 34 premarital counseling.
  4 35    The bill provides that a fee charged by a county registrar
  5  1 for a marriage license shall not exceed $10 if the parties
  5  2 desiring the license have completed qualified premarital
  5  3 counseling.
  5  4    The bill creates an individual income tax credit equal to
  5  5 25 percent of the amount paid by a taxpayer during the tax
  5  6 year for qualified premarital counseling that results in a
  5  7 solemnized marriage between the parties to the prospective
  5  8 marriage, not to exceed $1,000 per married couple.  Amounts
  5  9 paid for premarital counseling are deemed to be paid on
  5 10 the date the marriage is solemnized.  The bill prohibits
  5 11 an individual from claiming the tax credit more than once.
  5 12 The tax credit is nonrefundable, and the excess may not be
  5 13 carried forward or backward to a different tax year.  The tax
  5 14 credit applies retroactively to January 1, 2017, for tax years
  5 15 beginning on or after that date.
  5 16    The bill also requires the court to provide information to
  5 17 parties regarding the availability and use of mediation in a
  5 18 divorce proceeding.
       LSB 1618YH (5) 87
       mm/sc/jh
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