Proyectos de ley › 91.ª Asamblea General
Requiring the filing of a tax return when child support obligations are delinquent, and providing for penalties
Presentado por Rep. Dean Fisher (R)
Dónde está ahora
- Hecho: Presentado15 de enero de 2026
- Se detuvo: SubcomitéMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de febrero de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA 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. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
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.