This bill mandates the filing of a tax return for individuals who have delinquent child support obligations. Specifically, it requires that both resident and nonresident obligors must file a tax return if their child support remains unpaid at the end of the tax year, regardless of whether their income meets the typical filing thresholds. For nonresidents, this means they must file if they have any income allocated to Iowa, even if it is less than $1,000, which is a change from current law. The bill also stipulates that the director of health and human services (HHS) must notify the department of revenue (DOR) when an obligor's child support is referred to a collection agency and when it is no longer being collected.

Additionally, the bill introduces penalties for failing to file a tax return under these circumstances, classifying such a failure as a serious misdemeanor, which can result in confinement for up to one year and fines ranging from $430 to $2,560. The attorney general or a county attorney, upon the attorney general's request, is authorized to prosecute violations of this bill. The amendments to existing law include new provisions regarding the notification process and the conditions under which obligors must file tax returns, as well as the penalties for noncompliance.

Statutes affected:
Introduced: 252B.7, 421.27, 331.756, 422.13