Bills › 91st General Assembly
Requiring the filing of a tax return when child support obligations are delinquent, and providing for penalties
Sponsored by Rep. Dean Fisher (R)
Where it is now
- Done: IntroducedJanuary 15, 2026
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary People who owe overdue child support must file an Iowa tax return even if they do not normally earn enough money to be required to do so. The Department of Health and Human Services will tell the Department of Revenue when these payments are late and sent to a collection agency. Failing to file this tax return is a serious misdemeanor that can lead to fines or jail time.1
Read the official explanation
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. 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.