S-3179

   Amend  the amendment, S-3119, to House File 692, as passed by the House, as follows:
   1.  By striking page 1, line 4, through page 59, line 4, and inserting: 
   <<Section 1.  NEW SECTION.  68A.303A  Dependent care expenses.
   1.  In addition to the uses permitted under sections 68A.302 and 68A.303, a candidate or candidate’s committee may use campaign funds to pay for expenses related to the care of any dependent of the candidate if all of the following conditions are met:
   a.  The expense is incurred as a direct result of campaign activity.
   b.  The candidate would not have needed the dependent care but for the candidate’s candidacy for office.
   c.  The candidate could not participate in the campaign activity without dependent care.
   d.  The payment to the dependent care provider is reasonable and customary for the services rendered.
   e.  The dependent care provider is not the spouse or dependent child of the candidate.
   2.  A candidate using campaign funds for dependent care expenses shall keep a log detailing the date, campaign purpose, length of time of care, name of dependent care provider, and cost for each dependent care expense paid or owed by the campaign. Such a log shall be provided to the board upon request. Upon receipt of such a log, the board shall determine whether the expenditure constitutes a legitimate campaign expense.
   3.  For purposes of this section, “dependent” means the same as defined in section 152 of the Internal Revenue Code.>
   ___.  Title page, by striking lines 1 and 2 and inserting <An Act relating to the use of campaign funds for the payment of dependent care expenses.>>

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CLAIRE CELSI