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


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

Download: Iowa-2023-SF117-Introduced.html
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 1 campaign funds, and making penalties applicable. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1787XS (2) 90 ss/ns
S.F. 117 Section 1. NEW SECTION . 68A.303A Dependent care expenses. 1 1. In addition to the uses permitted under sections 68A.302 2 and 68A.303, a candidate or candidate’s committee may use 3 campaign funds to pay for expenses related to the care of any 4 dependent of the candidate if all of the following conditions 5 are met: 6 a. The expense is incurred as a direct result of campaign 7 activity or as a direct result of the official duties of the 8 candidate’s office if the candidate wins election to the office 9 sought. 10 b. The candidate would not have needed the dependent care 11 but for the candidate’s candidacy for office or election to 12 that office. 13 c. The payment to the dependent care provider is reasonable 14 for the services rendered. 15 d. The dependent care provider is not the spouse or 16 dependent child of the candidate. 17 2. A candidate using campaign funds for dependent care 18 expenses shall keep a log detailing the date, campaign or 19 official purpose, length of time of care, name of dependent 20 care provider, and cost for each dependent care expense paid 21 or owed by the campaign or candidate. Total dependent care 22 expenses shall be included as a line-item expense in a report 23 submitted pursuant to section 68A.402. A candidate’s log of 24 dependent care expenses shall be provided to the board if 25 requested during the course of an audit. The candidate’s 26 committee shall preserve a dependent care log for five years 27 following the submission of a report relating to the log, or 28 for three years following the dissolution of the candidate’s 29 committee. 30 3. For purposes of this section, “dependent” means the same 31 as defined in the Internal Revenue Code. 32 EXPLANATION 33 The inclusion of this explanation does not constitute agreement with 34 the explanation’s substance by the members of the general assembly. 35 -1- LSB 1787XS (2) 90 ss/ns 1/ 2
S.F. 117 This bill relates to the payment of dependent care expenses 1 with campaign funds. The bill permits a candidate to pay for 2 dependent care expenses using campaign funds if the expense is 3 incurred as a direct result of a campaign activity or official 4 duty if the candidate wins election, the candidate would 5 not have needed the dependent care but for the candidate’s 6 candidacy or election, the payment to the dependent care 7 provider is reasonable, and the dependent care provider is 8 not the spouse or dependent child of the candidate. The bill 9 requires the candidate to keep logs relating to payment for any 10 such services, which shall be provided to the Iowa ethics and 11 campaign disclosure board upon request during the course of an 12 audit. The bill requires the candidate’s committee to preserve 13 a dependent care log for five years following the submission of 14 a report relating to the log, or for three years following the 15 dissolution of the committee. 16 A person who violates a provision of Code chapter 68A 17 is subject to civil penalties imposed by the Iowa ethics 18 and campaign disclosure board, including remedial action, a 19 reprimand, and a civil penalty up to $2,000. In addition, a 20 person who willfully violates a provision of Code chapter 68A 21 is guilty of a serious misdemeanor. A serious misdemeanor is 22 punishable by confinement for no more than one year and a fine 23 of at least $430 but not more than $2,560. 24 -2- LSB 1787XS (2) 90 ss/ns 2/ 2
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