H.F. 2411 Section 1. Section 68A.402, subsection 2, paragraph a, Code 1 2026, is amended to read as follows: 2 a. Election year. A candidate’s committee of a candidate 3 for statewide office, the general assembly, or county office 4 shall file reports in an election year as follows: during each 5 calendar quarter, beginning with the first calendar quarter of 6 the calendar year in which a contribution is accepted or an 7 expenditure is made. Each report shall be filed not later than 8 the fifteenth day after the last day of each calendar quarter, 9 except that the report for the calendar quarter ending on 10 December 31 of the calendar year shall be filed not later than 11 January 31 of the following calendar year. 12 Report due: Covering period: 13 May 19 January 1 through May 14 14 July 19 May 15 or Wednesday 15 preceding primary 16 election through July 14 17 October 19 July 15 through October 14 18 January 19 (next October 15 or Wednesday 19 calendar year) preceding general 20 election through 21 December 31 22 EXPLANATION 23 The inclusion of this explanation does not constitute agreement with 24 the explanation’s substance by the members of the general assembly. 25 This bill changes the disclosure report due dates for 26 candidates for statewide office, the general assembly, or 27 county office, and, by operation of law, state and county 28 statutory political committees and other political committees, 29 to 15 days after the end of each calendar quarter of an 30 election year, beginning with the first calendar quarter of 31 the calendar year in which a contribution is accepted or an 32 expenditure is made. However, the report for the calendar 33 quarter ending December 31 shall be filed not later than 34 January 31 of the following calendar year. 35 -1- LSB 6595YH (4) 91 ss/ns 1/ 1