House File 759 H-1145 Amend House File 759 as follows: 1 1. Page 20, after line 6 by inserting: 2 < Sec. ___. NEW SECTION . 68A.303A Dependent care expenses. 3 1. In addition to the uses permitted under sections 68A.302 4 and 68A.303, a candidate or candidate’s committee may use 5 campaign funds to pay for expenses related to the care of any 6 dependent of the candidate if all of the following conditions 7 are met: 8 a. The expense is incurred as a direct result of campaign 9 activity. 10 b. The candidate would not have needed the dependent care 11 but for the candidate’s candidacy for office. 12 c. The candidate could not participate in the campaign 13 activity without dependent care. 14 d. The payment to the dependent care provider is reasonable 15 and customary for the services rendered. 16 e. The dependent care provider is not the spouse or 17 dependent child of the candidate. 18 2. A candidate using campaign funds for dependent care 19 expenses shall keep a log detailing the date, campaign purpose, 20 length of time of care, name of dependent care provider, and 21 cost for each dependent care expense paid or owed by the 22 campaign. Such a log shall be provided to the board upon 23 request. Upon receipt of such a log, the board shall determine 24 whether the expenditure constitutes a legitimate campaign 25 expense. 26 3. For purposes of this section, “dependent” means the same 27 as defined in section 152 of the Internal Revenue Code. > 28 2. By renumbering as necessary. 29 ______________________________ ABDUL-SAMAD of Polk -1- HF759.1487 (2) 88 gh/tm 1/ 1 #1. #2.