House File 300 - Introduced HOUSE FILE 300 BY GASSMAN A BILL FOR An Act relating to marriage by modifying the waiting period 1 before an issued marriage license becomes valid, providing 2 an individual income tax credit and other certain license 3 preferences for couples who complete qualified premarital 4 counseling, and requiring certain information be provided to 5 a party filing a petition for dissolution of marriage, and 6 including retroactive applicability provisions. 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 8 TLSB 1618YH (5) 87 mm/sc/jh

H.F. 300 Section 1. NEW SECTION . 422.10C Premarital counseling tax 1 credit. 2 1. For purposes of this section, “qualified premarital 3 counseling” means the same as defined in section 595.1. 4 2. The taxes imposed by this division, less the credits 5 allowed under section 422.12, shall be reduced by a premarital 6 counseling tax credit equal to twenty-five percent of the 7 amount paid by the taxpayer during the tax year for qualified 8 premarital counseling that results in a solemnized marriage 9 between the parties to the prospective marriage, not to exceed 10 one thousand dollars per married couple. 11 3. Amounts paid for qualified premarital counseling 12 shall be deemed to have been paid on the date the marriage is 13 solemnized. 14 4. An individual may not claim this tax credit more than 15 once. 16 5. Any credit in excess of the taxpayer’s liability for the 17 tax year is not refundable and shall not be credited to the tax 18 liability for any following year or carried back to a tax year 19 prior to the tax year in which the taxpayer claims the credit. 20 Sec. 2. Section 595.1, Code 2017, is amended to read as 21 follows: 22 595.1 Definitions. 23 As used in this chapter , unless the context otherwise 24 requires , “book” , : 25 1. “Book” , “list” , “record” , or “schedule” kept by a county 26 auditor, assessor, treasurer, recorder, sheriff, or other 27 county officer means the county system as defined in section 28 445.1 . 29 2. “Qualified premarital counseling” means premarital 30 counseling that meets all of the following requirements: 31 a. The counseling is attended by both parties of the 32 prospective marriage. 33 b. The counseling is at least four hours in duration. 34 c. The counseling is facilitated by a licensed marital and 35 -1- LSB 1618YH (5) 87 mm/sc/jh 1/ 5

H.F. 300 family therapist, as defined in section 154D.1, or a member of 1 the clergy of any religious denomination. 2 d. The counseling includes topics related to financial 3 literacy and education, communication skills, and conflict 4 resolution. 5 Sec. 3. Section 595.3, unnumbered paragraph 1, Code 2017, 6 is amended to read as follows: 7 Previous to the solemnization of any marriage, a license 8 for that purpose must be obtained from the county registrar. 9 The license fee, if any, shall not exceed ten dollars if 10 the parties desiring the license have completed qualified 11 premarital counseling. The license must not be granted in any 12 case: 13 Sec. 4. Section 595.4, Code 2017, is amended to read as 14 follows: 15 595.4 Age and qualification —— verified application —— 16 waiting period —— exception. 17 1. Previous to the issuance of any license to marry, the 18 parties desiring the license shall sign and file a verified 19 application with the county registrar which application 20 either may be mailed to the parties at their request or 21 may be signed by them at the office of the county registrar 22 in the county in which the license is to be issued. The 23 application shall include the social security number of each 24 applicant and shall set forth at least one affidavit of some 25 competent and disinterested person stating the facts as to 26 age and qualification of the parties. Upon the filing of the 27 application for a license to marry, the county registrar shall 28 file the application in a record kept for that purpose and 29 shall take all necessary steps to ensure the confidentiality of 30 the social security number of each applicant. All information 31 included on an application may be provided as mutually agreed 32 upon by the division of records and statistics and the child 33 support recovery unit, including by automated exchange. 34 2. Upon receipt of a verified application, the county 35 -2- LSB 1618YH (5) 87 mm/sc/jh 2/ 5

H.F. 300 registrar may issue the license which shall become valid 1 immediately if the parties have completed qualified premarital 2 counseling, and which shall not become valid until the 3 expiration of three twenty days after the date of issuance 4 of the license if the parties have not completed qualified 5 premarital counseling, except as provided in subsection 3 . If 6 the license has not been issued within six months from the date 7 of the application, the application is void. 8 3. A license to marry may be validated prior to the 9 expiration of three twenty days from the date of issuance 10 of the license in cases of emergency or extraordinary 11 circumstances. An order authorizing the validation of a 12 license may be granted by a judge of the district court under 13 conditions of emergency or extraordinary circumstances upon 14 application of the parties filed with the county registrar. 15 No order may be granted unless the parties have filed an 16 application for a marriage license in a county within the 17 judicial district. An application for an order shall be made 18 on forms furnished by the county registrar at the same time 19 the application for the license to marry is made. After 20 examining the application for the marriage license and issuing 21 the license, the county registrar shall refer the parties to 22 a judge of the district court for action on the application 23 for an order authorizing the validation of a marriage license 24 prior to expiration of three twenty days from the date of 25 issuance of the license. The judge shall, if satisfied as to 26 the existence of an emergency or extraordinary circumstances, 27 grant an order authorizing the validation of a license to marry 28 prior to the expiration of three twenty days from the date of 29 issuance of the license to marry. The county registrar shall 30 validate a license to marry upon presentation by the parties 31 of the order authorizing a license to be validated. A fee of 32 five dollars shall be paid to the county registrar at the time 33 the application for the order is made, which fee is in addition 34 to the fee prescribed by law for the issuance of a marriage 35 -3- LSB 1618YH (5) 87 mm/sc/jh 3/ 5

H.F. 300 license. 1 Sec. 5. Section 598.7, Code 2017, is amended by adding the 2 following new subsection: 3 NEW SUBSECTION . 6. The court shall provide information 4 regarding the availability and use of mediation in a 5 dissolution of marriage action to each party. 6 Sec. 6. RETROACTIVE APPLICABILITY. The following provision 7 or provisions of this Act apply retroactively to January 1, 8 2017, for tax years beginning on or after that date: 9 1. The section of this Act enacting section 422.10C. 10 EXPLANATION 11 The inclusion of this explanation does not constitute agreement with 12 the explanation’s substance by the members of the general assembly. 13 This bill relates to marriage by modifying the waiting 14 period before an issued marriage license becomes valid, 15 providing an individual income tax credit and other marriage 16 license preferences for couples who complete qualified 17 premarital counseling, and requiring certain information be 18 provided upon filing a petition for dissolution. The bill 19 defines “qualified premarital counseling” to include premarital 20 counseling that is attended by both parties of a prospective 21 marriage, is at least four hours in duration, is facilitated 22 by a licensed marital and family therapist (as defined in 23 Code section 154D.1) or a clergy member of any religious 24 denomination, and includes topics related to financial literacy 25 and education, communication skills, and conflict resolution. 26 The bill increases to 20 from three the number of days 27 following issuance of a marriage license until such license 28 becomes valid, except for exceptions provided under current 29 law for cases of emergency or extraordinary circumstances 30 as determined by a district court judge. The bill also 31 provides that a marriage license shall become valid immediately 32 following issuance if the parties have completed qualified 33 premarital counseling. 34 The bill provides that a fee charged by a county registrar 35 -4- LSB 1618YH (5) 87 mm/sc/jh 4/ 5

H.F. 300 for a marriage license shall not exceed $10 if the parties 1 desiring the license have completed qualified premarital 2 counseling. 3 The bill creates an individual income tax credit equal to 4 25 percent of the amount paid by a taxpayer during the tax 5 year for qualified premarital counseling that results in a 6 solemnized marriage between the parties to the prospective 7 marriage, not to exceed $1,000 per married couple. Amounts 8 paid for premarital counseling are deemed to be paid on 9 the date the marriage is solemnized. The bill prohibits 10 an individual from claiming the tax credit more than once. 11 The tax credit is nonrefundable, and the excess may not be 12 carried forward or backward to a different tax year. The tax 13 credit applies retroactively to January 1, 2017, for tax years 14 beginning on or after that date. 15 The bill also requires the court to provide information to 16 parties regarding the availability and use of mediation in a 17 divorce proceeding. 18 -5- LSB 1618YH (5) 87 mm/sc/jh 5/ 5