Iowa-2017-HF300-Introduced
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:
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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.
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