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.