This bill allows candidates to use campaign funds to cover dependent care expenses under specific conditions. These conditions include that the expenses must arise directly from campaign activities or official duties if the candidate is elected, that the candidate would not have needed such care without their candidacy, that the payments to the care provider are reasonable, and that the provider is not the candidate's spouse or dependent child. Additionally, candidates are required to maintain a detailed log of these expenses, which must be made available to the Iowa ethics and campaign disclosure board upon request during audits. The log must be preserved for five years after submission or three years after the dissolution of the candidate's committee.

The bill also establishes penalties for violations of campaign finance laws under Code chapter 68A. Individuals who violate these provisions may face civil penalties imposed by the Iowa ethics and campaign disclosure board, which can include remedial actions, reprimands, and fines up to $2,000. Furthermore, willful violations are classified as serious misdemeanors, which carry potential confinement for up to one year and fines ranging from $430 to $2,560.