Bill Text: IA SF117 | 2023-2024 | 90th General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 14-0)

Status: (Introduced) 2023-01-26 - Subcommittee: Bousselot, Salmon, and Weiner. S.J. 196. [SF117 Detail]

Download: Iowa-2023-SF117-Introduced.html

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Senate File 117 - Introduced
SENATE FILE 117
BY WEINER , PETERSEN , CELSI ,
JOCHUM , T. TAYLOR , DONAHUE ,
KNOX , TRONE GARRIOTT ,
BENNETT , WINCKLER ,
BISIGNANO , DOTZLER ,
GIDDENS , and BOULTON
A BILL FOR
An Act relating to the payment of dependent care expenses from
campaign funds, and making penalties applicable.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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S.F. 117
Section 1. NEW SECTION . 68A.303A Dependent care expenses.
1. In addition to the uses permitted under sections 68A.302
and 68A.303, a candidate or candidate’s committee may use
campaign funds to pay for expenses related to the care of any
dependent of the candidate if all of the following conditions
are met:
a. The expense is incurred as a direct result of campaign
activity or as a direct result of the official duties of the
candidate’s office if the candidate wins election to the office
sought.
b. The candidate would not have needed the dependent care
but for the candidate’s candidacy for office or election to
that office.
c. The payment to the dependent care provider is reasonable
for the services rendered.
d. The dependent care provider is not the spouse or
dependent child of the candidate.
2. A candidate using campaign funds for dependent care
expenses shall keep a log detailing the date, campaign or
official purpose, length of time of care, name of dependent
care provider, and cost for each dependent care expense paid
or owed by the campaign or candidate. Total dependent care
expenses shall be included as a line-item expense in a report
submitted pursuant to section 68A.402. A candidate’s log of
dependent care expenses shall be provided to the board if
requested during the course of an audit. The candidate’s
committee shall 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 candidate’s
committee.
3. For purposes of this section, “dependent” means the same
as defined in the Internal Revenue Code.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
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S.F. 117
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.
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