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Bills › 91st General Assembly

HF 2095Died when the session ended · January 15, 2026

Requiring the filing of a tax return when child support obligations are delinquent, and providing for penalties

Sponsored by Rep. Dean Fisher (R)

Topics:Health care

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Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedJanuary 15, 2026
  2. Stopped: SubcommitteeDied when the General Assembly ended
  3. Next: House committeeFunnel: by February 20, 2026
  4. Next: Passes the House
  5. Next: Senate committeeFunnel: by March 20, 2026
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

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.5, if the child support remains delinquent at the end of the tax year.

Read the full explanation

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.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Iowa Code it changes

Amends§252B.23§252B.7§331.756§421.27§422.13

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

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