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House File 664 - IntroducedA Bill ForAn Act 1creating the elevated marriage Act, providing for a
2tax credit, paid parental leave, and the creation of and
3appropriations from an elevated marriage trust fund.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2Elevated marriage
3 Section 1. NEW SECTION. 595A.1 Title.
4This chapter shall be known and may be cited as the “Elevated
5Marriage Act”.
6 Sec. 2. NEW SECTION. 595A.2 Definitions.
7As used in this chapter, unless the context otherwise
8requires:
91. “Authorized counseling” means marital counseling provided
10by a licensed or ordained minister, or the minister’s designee,
11a person authorized to solemnize marriages under section
12595.10, or a licensed marital and family therapist as defined
13in section 154D.1.
142. “Legal separation” means a judicial proceeding resulting
15in a court determination that the married parties live apart
16from each other while remaining married.
17 Sec. 3. NEW SECTION. 595A.3 Elevated marriage —
18eligibility — conditions to create.
19An elevated marriage may be entered into only by one man
20and one woman who comply with the age requirements pursuant to
21section 595.2 and who meet all of the following conditions:
221. Agree that the marriage between them is a lifelong
23relationship.
242. Receive authorized counseling emphasizing the nature,
25purposes, and responsibilities of marriage.
263. File a declaration of intent and the required attachments
27with the county registrar pursuant to section 595A.4.
28 Sec. 4. NEW SECTION. 595A.4 Declaration of intent.
291. The parties to an elevated marriage shall complete a
30declaration of intent to enter into an elevated marriage that
31includes a recitation to the following effect:
32“We (names of both parties) do solemnly declare that a
33marriage is a commitment between a man and a woman who agree
34to live together as husband and wife for as long as they
35both live. We have chosen each other carefully and have
-1-1disclosed to one another everything which could adversely
2affect the decision to enter into this marriage. We have
3received the authorized counseling on the nature, purposes, and
4responsibilities of marriage. We have read the Iowa Elevated
5Marriage Act and the informational pamphlet and we understand
6that a marriage is intended to be for life, for better or
7worse, for richer or poorer, in sickness and in health. If
8we experience marital difficulties, we commit ourselves
9to take all reasonable efforts to preserve our marriage,
10including marital counseling. With full knowledge of what
11this commitment means, we declare that our marriage will be
12bound by the Iowa Elevated Marriage Act standards of marriage
13commitment, and we affirm that we will love, honor, and care
14for one another as husband and wife for the rest of our lives.”
152. The declaration of intent filed with the county registrar
16shall be accompanied by all of the following attachments:
17a. An affidavit by the parties that they have received
18authorized counseling that included a discussion of the
19seriousness of marriage, communication of the fact that
20marriage is a commitment for life between a man and a woman,
21a discussion of the obligation to seek marital counseling in
22times of marital difficulty, and a discussion of the exclusive
23grounds for elevated marriage dissolution.
24b. An attestation signed by the person who provided the
25authorized counseling confirming that the parties received
26authorized counseling as to the nature and purpose of marriage,
27the grounds for dissolution of an elevated marriage, and an
28acknowledgment that the person who provided the counseling
29provided the parties with the informational pamphlet developed
30pursuant to section 595A.6.
313. The declaration of intent and the required attachments
32shall be prepared in duplicate originals, one of which shall be
33retained by the parties and the other of which shall be filed
34with the county registrar of the county in which the parties
35applied for a license to marry.
-2-1 Sec. 5. NEW SECTION. 595A.5 Redesignation of existing
2marriage as an elevated marriage.
3Married parties may redesignate their marriage as an
4elevated marriage by executing and filing with the county
5recorder in the county in which the parties reside a
6declaration of intent and the required attachments as specified
7in section 595A.4. The county recorder shall make a notation
8on the declaration of intent to redesignate the marriage as an
9elevated marriage identifying the source of issuance of the
10original marriage license of the parties.
11 Sec. 6. NEW SECTION. 595A.6 Informational pamphlet.
12The office of the attorney general shall develop an
13informational pamphlet entitled “Elevated Marriage Act” that
14outlines in sufficient detail the requirements for entering
15into an elevated marriage or redesignating an existing marriage
16as an elevated marriage, the implications of entering into
17an elevated marriage, and the legal differences between
18an elevated marriage and a marriage entered into pursuant
19to chapter 595. The informational pamphlet shall be made
20available to all offices of the county registrar and to all
21persons who provide authorized counseling under this chapter.
22 Sec. 7. NEW SECTION. 595A.7 Dissolution of elevated
23marriage — exclusive grounds if welfare of minor child involved
24— process.
251. Subsequent to the parties obtaining authorized
26counseling, a party to an elevated marriage which does not
27involve the welfare of a minor child may obtain a dissolution
28of marriage in accordance with chapter 598.
292. Notwithstanding any other provision of law to the
30contrary, and subsequent to the parties obtaining authorized
31counseling, a party to an elevated marriage involving the
32welfare of a minor child may obtain a dissolution of marriage
33only upon proof of any of the following:
34a. The other party committed adultery.
35b. The other party committed a felony and has been sentenced
-3-1to imprisonment.
2c. The other party has physically or sexually abused the
3party seeking the dissolution or a child of either of the
4parties.
5d. The parties have been living separate and apart
6continuously without reconciliation for a period of at least
7two years.
83. a. Notwithstanding any other provision of law to the
9contrary, a dissolution of marriage sought by the parties to
10an elevated marriage involving the welfare of a child, shall
11require the parties to participate in mediation in accordance
12with chapter 679C to reach agreement.
13b. The district court shall order the parties to participate
14in mediation, which shall include attendance at any mediation
15session with the mediator and the parties to the action,
16listening to the mediator’s explanation of the mediation
17process, presentation of one party’s view of the case, and
18listening to the response of the other party.
19c. The parties may choose the mediator, or the court shall
20appoint a mediator. A court-appointed mediator shall meet the
21qualifications established by the supreme court.
22d. (1) The mediation agreement shall provide for joint
23physical care of any minor child of the parties, unless the
24mediator determines that joint physical care is not in the best
25interest of the child. If the mediator determines that joint
26physical care is not in the best interest of the child, the
27determination shall be accompanied by specific findings of fact
28and conclusions of law that the awarding of joint physical care
29is not in the best interest of the child.
30(2) The mediation agreement shall include a parenting
31plan that addresses issues including but not limited to how
32the parents will make decisions affecting the child, how the
33parents will provide a home for the child, how the child’s time
34will be divided between the parents and how each parent will
35facilitate the child’s time with the other parent, arrangements
-4-1for support of the child in lieu of court-ordered child
2support, and how the parents will resolve major changes or
3disagreements affecting the child including changes that arise
4due to the child’s age and developmental needs.
5e. A mediation agreement reached by the parties shall be
6presented to the court for approval and once approved by the
7court, is enforceable.
8f. The costs of mediation shall be borne by the parties,
9as agreed to by the parties, or as ordered by the court, and
10may be taxed as court costs. Mediation shall be provided on a
11sliding fee scale for parties who are determined to be indigent
12pursuant to section 815.9.
13g. The parties to the mediation have the right to advice
14and presence of counsel, but the mediator shall determine
15whether the attorney will be allowed to actively participate in
16the mediation sessions, and no attorney fees shall be awarded
17relative to an attorney’s participation in mediation.
18 Sec. 8. NEW SECTION. 595A.8 Elevated marriage — legal
19separation — exclusive grounds.
20A party to an elevated marriage may obtain a decree of legal
21separation only after the parties have received authorized
22counseling and upon proof of any of the following:
231. The other party committed adultery.
242. The other party committed a felony and has been sentenced
25to death or imprisonment.
263. The other party has physically or sexually abused the
27party seeking the legal separation or a child of either of the
28parties.
294. The parties have been living separate and apart
30continuously without reconciliation for a period of at least
31two years.
325. The other party has habitually abused alcohol for one
33year or longer.
346. The other party has by their actions endangered the life
35of the party seeking the legal separation.
-5- 17. The other party’s extreme cruelty toward the party
2seeking the legal separation as evidenced by threatened or
3actual injury to that party’s physical or mental health has
4rendered the marriage intolerable for the party seeking the
5legal separation.
6 Sec. 9. NEW SECTION. 595A.9 Elevated marriage — other
7applicable law.
81. An elevated marriage shall be governed by all of the
9provisions of chapter 595 which do not conflict with this
10chapter.
112. A dissolution or legal separation of an elevated marriage
12shall be governed by all of the provisions of chapter 598 which
13do not conflict with this chapter.
14 Sec. 10. NEW SECTION. 595A.10 Elevated marriage trust fund.
151. An elevated marriage trust fund is created in the state
16treasury under the control of the department of human services.
17The fund shall consist of the moneys transferred from the
18department of human services pursuant to section 217.41C to the
19elevated marriage trust fund, annually. Moneys in the trust
20fund shall be separate from the general fund of the state and
21shall not be considered part of the general fund of the state.
22However, the trust fund shall be considered a special account
23for the purposes of section 8.53 relating to generally accepted
24accounting principles. Moneys in the trust fund shall be used
25only as specified in this section and are appropriated only for
26the uses specified. Moneys in the trust fund are not subject
27to section 8.33 and shall not be transferred, used, obligated,
28appropriated, or otherwise encumbered, except as provided in
29this section. Notwithstanding section 12C.7, subsection 2,
30interest or earnings on moneys deposited in the trust fund
31shall be credited to the trust fund.
322. Moneys in the trust fund are appropriated and shall be
33used for the payment of tax credits pursuant to section 422.12F
34and for reimbursement for parental leave provided pursuant to
35section 91A.5B.
-6- 13. The treasurer of state, the director of the department
2of revenue, the director of the department of human services,
3and the labor commissioner shall jointly adopt rules for the
4transfer, deposit, distribution, and use of moneys in the trust
5fund.
6DIVISION II
7PARTIES TO ELEVATED MARRIAGE — TAX CREDIT AND PARENTAL LEAVE
8 Sec. 11. NEW SECTION. 91A.5B Treatment of parent of newborn
9— party to elevated marriage.
10In addition to any other leave available to an employee who
11is a parent of a newborn child, the employer of an employee who
12is the parent of a newborn child and is a party to an elevated
13marriage as specified in chapter 595A, shall be entitled to
14an additional four weeks of paid leave following the birth of
15such child. Costs of such leave shall be reimbursed through
16expenditure of moneys credited to the elevated marriage trust
17fund established pursuant to section 595A.10.
18 Sec. 12. NEW SECTION. 422.12F Elevated marriage — first
19child — tax credit.
201. For purposes of this section, “elevated marriage” means
21a marriage that meets the conditions and requirements for an
22elevated marriage pursuant to chapter 595A.
232. The taxes imposed under this division, less the credits
24allowed under section 422.12, shall be reduced by an elevated
25marriage child tax credit in the amount of one thousand dollars
26for the first child born to the taxpayer who is a party to an
27elevated marriage.
283. Any credit in excess of the tax liability is refundable.
29In lieu of claiming a refund, the taxpayer may elect to have
30the overpayment shown on the taxpayer’s final, completed return
31credited to the tax liability for the following tax year.
324. The department of revenue shall adopt rules to administer
33this section.
34DIVISION III
35Conforming changes
-7-1 Sec. 13. NEW SECTION. 217.41C Transfer of funds to elevated
2marriage trust fund.
3Of the funds appropriated from the general fund of the state
4to the department of human services, annually, the department
5shall transfer five hundred thousand dollars to the elevated
6marriage trust fund.
7 Sec. 14. Section 331.602, Code 2019, is amended by adding
8the following new subsection:
9 NEW SUBSECTION. 41. Record all declarations of intent
10pursuant to chapter 595A that are presented to the recorder’s
11office for recording, upon payment of a fee in accordance with
12section 331.604.
13 Sec. 15. NEW SECTION. 595.3B Certificate of marriage —
14elevated marriage designation.
15In addition to any other information contained in a
16certificate of marriage, the certificate of marriage shall
17include a section to allow the parties to designate the
18marriage as an elevated marriage.
19 Sec. 16. NEW SECTION. 595.3C Elevated marriage —
20information pamphlet.
21The county registrar shall provide each applicant for
22a license to marry with a copy of the elevated marriage
23informational pamphlet prepared by the office of the attorney
24general pursuant to section 595A.6.
25 Sec. 17. NEW SECTION. 595.14 Elevated marriage —
26declaration return.
27If the parties wish to designate the marriage an elevated
28marriage, after the marriage has been solemnized, the
29officiating minister or magistrate shall return the completed
30certificate of marriage with the section designating the
31marriage as an elevated marriage clearly indicated to the
32county registrar in the county in which the parties applied for
33a license to marry, within fifteen days of the solemnization.
34Additionally, the parties to the marriage shall record the
35declaration of intent with the county recorder in the county in
-8-1which the parties applied for the license to marry, and shall
2pay the fee in accordance with section 331.604.
3EXPLANATION
4The inclusion of this explanation does not constitute agreement with
5the explanation’s substance by the members of the general assembly.
6This bill creates the elevated marriage Act and makes other
7conforming changes.
8Division I of the bill provides that an elevated marriage
9may be entered into only by one man and one woman who meet the
10age requirements otherwise applicable to marriage under current
11law and who agree that the marriage between them is a lifelong
12relationship; receive authorized counseling emphasizing the
13nature, purposes, and responsibilities of marriage; and file
14a declaration of intent and the required attachments with the
15county registrar.
16Division I of the bill specifies the recitation to be
17included in a declaration of intent to enter into an elevated
18marriage and requires that the declaration of intent completed
19by the parties shall be filed with the county registrar, and
20accompanied by an affidavit of the parties that they have
21received authorized counseling and an attestation signed by the
22person who provided the authorized counseling confirming that
23the parties received authorized counseling. The declaration
24of intent and the required attachments shall be prepared in
25duplicate originals, one of which shall be retained by the
26parties and the other of which shall be filed with the county
27registrar of the county in which the parties applied for a
28license to marry.
29Division I of the bill also provides a process for married
30parties to redesignate their marriage as an elevated marriage.
31Division I of the bill requires the office of the attorney
32general to develop an informational pamphlet entitled
33“Elevated Marriage Act” that outlines in sufficient detail
34the requirements for entering into an elevated marriage or
35redesignating an existing marriage as an elevated marriage, the
-9-1implications of entering into an elevated marriage, and the
2legal differences between an elevated marriage and a marriage
3under current law. The informational pamphlet shall be made
4available to all offices of the county registrar and to all
5persons who provide authorized counseling under this Code
6chapter.
7Division I of the bill provides exclusive grounds for
8dissolution of an elevated marriage involving the welfare of a
9minor child and the process for such dissolution, and provides
10grounds for obtaining a decree of legal separation from an
11elevated marriage.
12Division I of the bill provides that an elevated marriage
13is governed by all of the provisions of Code chapter 595
14(marriage) and Code chapter 598 (dissolution of marriage and
15domestic relations) which do not conflict with the provisions
16of the bill.
17Division I of the bill creates an elevated marriage trust
18fund in the state treasury under the control of the department
19of human services, consisting of the moneys transferred by
20the department of human services to the trust fund, annually.
21Moneys in the trust fund are appropriated and shall be used
22for the payment of tax credits and for reimbursement for
23parental leave as provided in Division II of the bill. The
24treasurer of state, the director of the department of revenue,
25the director of the department of human services, and the
26labor commissioner shall jointly adopt rules for the transfer,
27deposit, distribution, and use of moneys in the trust fund.
28Division II of the bill entitles an employee who is the
29parent of a newborn child and is a party to an elevated
30marriage, in addition to any other leave available to the
31parent of a newborn child, to an additional four weeks of paid
32leave following the birth of such child. Costs of such leave
33shall be reimbursed through expenditure of moneys deposited in
34the elevated marriage trust fund.
35Division II of the bill also provides for a tax credit for a
-10-1party to an elevated marriage in the amount of $1,000 for the
2first child born to the taxpayer. The tax credit is reimbursed
3through expenditure of moneys deposited in the elevated
4marriage trust fund. The department of revenue is directed to
5adopt rules to administer the provision.
6Division III of the bill makes conforming changes to
7facilitate the filing of the declaration of intent and the
8return of the certificate of marriage for an elevated marriage
9and for transfer of funds to the elevated marriage trust fund.
-11-pf/rh
2tax credit, paid parental leave, and the creation of and
3appropriations from an elevated marriage trust fund.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2Elevated marriage
3 Section 1. NEW SECTION. 595A.1 Title.
4This chapter shall be known and may be cited as the “Elevated
5Marriage Act”.
6 Sec. 2. NEW SECTION. 595A.2 Definitions.
7As used in this chapter, unless the context otherwise
8requires:
91. “Authorized counseling” means marital counseling provided
10by a licensed or ordained minister, or the minister’s designee,
11a person authorized to solemnize marriages under section
12595.10, or a licensed marital and family therapist as defined
13in section 154D.1.
142. “Legal separation” means a judicial proceeding resulting
15in a court determination that the married parties live apart
16from each other while remaining married.
17 Sec. 3. NEW SECTION. 595A.3 Elevated marriage —
18eligibility — conditions to create.
19An elevated marriage may be entered into only by one man
20and one woman who comply with the age requirements pursuant to
21section 595.2 and who meet all of the following conditions:
221. Agree that the marriage between them is a lifelong
23relationship.
242. Receive authorized counseling emphasizing the nature,
25purposes, and responsibilities of marriage.
263. File a declaration of intent and the required attachments
27with the county registrar pursuant to section 595A.4.
28 Sec. 4. NEW SECTION. 595A.4 Declaration of intent.
291. The parties to an elevated marriage shall complete a
30declaration of intent to enter into an elevated marriage that
31includes a recitation to the following effect:
32“We (names of both parties) do solemnly declare that a
33marriage is a commitment between a man and a woman who agree
34to live together as husband and wife for as long as they
35both live. We have chosen each other carefully and have
-1-1disclosed to one another everything which could adversely
2affect the decision to enter into this marriage. We have
3received the authorized counseling on the nature, purposes, and
4responsibilities of marriage. We have read the Iowa Elevated
5Marriage Act and the informational pamphlet and we understand
6that a marriage is intended to be for life, for better or
7worse, for richer or poorer, in sickness and in health. If
8we experience marital difficulties, we commit ourselves
9to take all reasonable efforts to preserve our marriage,
10including marital counseling. With full knowledge of what
11this commitment means, we declare that our marriage will be
12bound by the Iowa Elevated Marriage Act standards of marriage
13commitment, and we affirm that we will love, honor, and care
14for one another as husband and wife for the rest of our lives.”
152. The declaration of intent filed with the county registrar
16shall be accompanied by all of the following attachments:
17a. An affidavit by the parties that they have received
18authorized counseling that included a discussion of the
19seriousness of marriage, communication of the fact that
20marriage is a commitment for life between a man and a woman,
21a discussion of the obligation to seek marital counseling in
22times of marital difficulty, and a discussion of the exclusive
23grounds for elevated marriage dissolution.
24b. An attestation signed by the person who provided the
25authorized counseling confirming that the parties received
26authorized counseling as to the nature and purpose of marriage,
27the grounds for dissolution of an elevated marriage, and an
28acknowledgment that the person who provided the counseling
29provided the parties with the informational pamphlet developed
30pursuant to section 595A.6.
313. The declaration of intent and the required attachments
32shall be prepared in duplicate originals, one of which shall be
33retained by the parties and the other of which shall be filed
34with the county registrar of the county in which the parties
35applied for a license to marry.
-2-1 Sec. 5. NEW SECTION. 595A.5 Redesignation of existing
2marriage as an elevated marriage.
3Married parties may redesignate their marriage as an
4elevated marriage by executing and filing with the county
5recorder in the county in which the parties reside a
6declaration of intent and the required attachments as specified
7in section 595A.4. The county recorder shall make a notation
8on the declaration of intent to redesignate the marriage as an
9elevated marriage identifying the source of issuance of the
10original marriage license of the parties.
11 Sec. 6. NEW SECTION. 595A.6 Informational pamphlet.
12The office of the attorney general shall develop an
13informational pamphlet entitled “Elevated Marriage Act” that
14outlines in sufficient detail the requirements for entering
15into an elevated marriage or redesignating an existing marriage
16as an elevated marriage, the implications of entering into
17an elevated marriage, and the legal differences between
18an elevated marriage and a marriage entered into pursuant
19to chapter 595. The informational pamphlet shall be made
20available to all offices of the county registrar and to all
21persons who provide authorized counseling under this chapter.
22 Sec. 7. NEW SECTION. 595A.7 Dissolution of elevated
23marriage — exclusive grounds if welfare of minor child involved
24— process.
251. Subsequent to the parties obtaining authorized
26counseling, a party to an elevated marriage which does not
27involve the welfare of a minor child may obtain a dissolution
28of marriage in accordance with chapter 598.
292. Notwithstanding any other provision of law to the
30contrary, and subsequent to the parties obtaining authorized
31counseling, a party to an elevated marriage involving the
32welfare of a minor child may obtain a dissolution of marriage
33only upon proof of any of the following:
34a. The other party committed adultery.
35b. The other party committed a felony and has been sentenced
-3-1to imprisonment.
2c. The other party has physically or sexually abused the
3party seeking the dissolution or a child of either of the
4parties.
5d. The parties have been living separate and apart
6continuously without reconciliation for a period of at least
7two years.
83. a. Notwithstanding any other provision of law to the
9contrary, a dissolution of marriage sought by the parties to
10an elevated marriage involving the welfare of a child, shall
11require the parties to participate in mediation in accordance
12with chapter 679C to reach agreement.
13b. The district court shall order the parties to participate
14in mediation, which shall include attendance at any mediation
15session with the mediator and the parties to the action,
16listening to the mediator’s explanation of the mediation
17process, presentation of one party’s view of the case, and
18listening to the response of the other party.
19c. The parties may choose the mediator, or the court shall
20appoint a mediator. A court-appointed mediator shall meet the
21qualifications established by the supreme court.
22d. (1) The mediation agreement shall provide for joint
23physical care of any minor child of the parties, unless the
24mediator determines that joint physical care is not in the best
25interest of the child. If the mediator determines that joint
26physical care is not in the best interest of the child, the
27determination shall be accompanied by specific findings of fact
28and conclusions of law that the awarding of joint physical care
29is not in the best interest of the child.
30(2) The mediation agreement shall include a parenting
31plan that addresses issues including but not limited to how
32the parents will make decisions affecting the child, how the
33parents will provide a home for the child, how the child’s time
34will be divided between the parents and how each parent will
35facilitate the child’s time with the other parent, arrangements
-4-1for support of the child in lieu of court-ordered child
2support, and how the parents will resolve major changes or
3disagreements affecting the child including changes that arise
4due to the child’s age and developmental needs.
5e. A mediation agreement reached by the parties shall be
6presented to the court for approval and once approved by the
7court, is enforceable.
8f. The costs of mediation shall be borne by the parties,
9as agreed to by the parties, or as ordered by the court, and
10may be taxed as court costs. Mediation shall be provided on a
11sliding fee scale for parties who are determined to be indigent
12pursuant to section 815.9.
13g. The parties to the mediation have the right to advice
14and presence of counsel, but the mediator shall determine
15whether the attorney will be allowed to actively participate in
16the mediation sessions, and no attorney fees shall be awarded
17relative to an attorney’s participation in mediation.
18 Sec. 8. NEW SECTION. 595A.8 Elevated marriage — legal
19separation — exclusive grounds.
20A party to an elevated marriage may obtain a decree of legal
21separation only after the parties have received authorized
22counseling and upon proof of any of the following:
231. The other party committed adultery.
242. The other party committed a felony and has been sentenced
25to death or imprisonment.
263. The other party has physically or sexually abused the
27party seeking the legal separation or a child of either of the
28parties.
294. The parties have been living separate and apart
30continuously without reconciliation for a period of at least
31two years.
325. The other party has habitually abused alcohol for one
33year or longer.
346. The other party has by their actions endangered the life
35of the party seeking the legal separation.
-5- 17. The other party’s extreme cruelty toward the party
2seeking the legal separation as evidenced by threatened or
3actual injury to that party’s physical or mental health has
4rendered the marriage intolerable for the party seeking the
5legal separation.
6 Sec. 9. NEW SECTION. 595A.9 Elevated marriage — other
7applicable law.
81. An elevated marriage shall be governed by all of the
9provisions of chapter 595 which do not conflict with this
10chapter.
112. A dissolution or legal separation of an elevated marriage
12shall be governed by all of the provisions of chapter 598 which
13do not conflict with this chapter.
14 Sec. 10. NEW SECTION. 595A.10 Elevated marriage trust fund.
151. An elevated marriage trust fund is created in the state
16treasury under the control of the department of human services.
17The fund shall consist of the moneys transferred from the
18department of human services pursuant to section 217.41C to the
19elevated marriage trust fund, annually. Moneys in the trust
20fund shall be separate from the general fund of the state and
21shall not be considered part of the general fund of the state.
22However, the trust fund shall be considered a special account
23for the purposes of section 8.53 relating to generally accepted
24accounting principles. Moneys in the trust fund shall be used
25only as specified in this section and are appropriated only for
26the uses specified. Moneys in the trust fund are not subject
27to section 8.33 and shall not be transferred, used, obligated,
28appropriated, or otherwise encumbered, except as provided in
29this section. Notwithstanding section 12C.7, subsection 2,
30interest or earnings on moneys deposited in the trust fund
31shall be credited to the trust fund.
322. Moneys in the trust fund are appropriated and shall be
33used for the payment of tax credits pursuant to section 422.12F
34and for reimbursement for parental leave provided pursuant to
35section 91A.5B.
-6- 13. The treasurer of state, the director of the department
2of revenue, the director of the department of human services,
3and the labor commissioner shall jointly adopt rules for the
4transfer, deposit, distribution, and use of moneys in the trust
5fund.
6DIVISION II
7PARTIES TO ELEVATED MARRIAGE — TAX CREDIT AND PARENTAL LEAVE
8 Sec. 11. NEW SECTION. 91A.5B Treatment of parent of newborn
9— party to elevated marriage.
10In addition to any other leave available to an employee who
11is a parent of a newborn child, the employer of an employee who
12is the parent of a newborn child and is a party to an elevated
13marriage as specified in chapter 595A, shall be entitled to
14an additional four weeks of paid leave following the birth of
15such child. Costs of such leave shall be reimbursed through
16expenditure of moneys credited to the elevated marriage trust
17fund established pursuant to section 595A.10.
18 Sec. 12. NEW SECTION. 422.12F Elevated marriage — first
19child — tax credit.
201. For purposes of this section, “elevated marriage” means
21a marriage that meets the conditions and requirements for an
22elevated marriage pursuant to chapter 595A.
232. The taxes imposed under this division, less the credits
24allowed under section 422.12, shall be reduced by an elevated
25marriage child tax credit in the amount of one thousand dollars
26for the first child born to the taxpayer who is a party to an
27elevated marriage.
283. Any credit in excess of the tax liability is refundable.
29In lieu of claiming a refund, the taxpayer may elect to have
30the overpayment shown on the taxpayer’s final, completed return
31credited to the tax liability for the following tax year.
324. The department of revenue shall adopt rules to administer
33this section.
34DIVISION III
35Conforming changes
-7-1 Sec. 13. NEW SECTION. 217.41C Transfer of funds to elevated
2marriage trust fund.
3Of the funds appropriated from the general fund of the state
4to the department of human services, annually, the department
5shall transfer five hundred thousand dollars to the elevated
6marriage trust fund.
7 Sec. 14. Section 331.602, Code 2019, is amended by adding
8the following new subsection:
9 NEW SUBSECTION. 41. Record all declarations of intent
10pursuant to chapter 595A that are presented to the recorder’s
11office for recording, upon payment of a fee in accordance with
12section 331.604.
13 Sec. 15. NEW SECTION. 595.3B Certificate of marriage —
14elevated marriage designation.
15In addition to any other information contained in a
16certificate of marriage, the certificate of marriage shall
17include a section to allow the parties to designate the
18marriage as an elevated marriage.
19 Sec. 16. NEW SECTION. 595.3C Elevated marriage —
20information pamphlet.
21The county registrar shall provide each applicant for
22a license to marry with a copy of the elevated marriage
23informational pamphlet prepared by the office of the attorney
24general pursuant to section 595A.6.
25 Sec. 17. NEW SECTION. 595.14 Elevated marriage —
26declaration return.
27If the parties wish to designate the marriage an elevated
28marriage, after the marriage has been solemnized, the
29officiating minister or magistrate shall return the completed
30certificate of marriage with the section designating the
31marriage as an elevated marriage clearly indicated to the
32county registrar in the county in which the parties applied for
33a license to marry, within fifteen days of the solemnization.
34Additionally, the parties to the marriage shall record the
35declaration of intent with the county recorder in the county in
-8-1which the parties applied for the license to marry, and shall
2pay the fee in accordance with section 331.604.
3EXPLANATION
4The inclusion of this explanation does not constitute agreement with
5the explanation’s substance by the members of the general assembly.
6This bill creates the elevated marriage Act and makes other
7conforming changes.
8Division I of the bill provides that an elevated marriage
9may be entered into only by one man and one woman who meet the
10age requirements otherwise applicable to marriage under current
11law and who agree that the marriage between them is a lifelong
12relationship; receive authorized counseling emphasizing the
13nature, purposes, and responsibilities of marriage; and file
14a declaration of intent and the required attachments with the
15county registrar.
16Division I of the bill specifies the recitation to be
17included in a declaration of intent to enter into an elevated
18marriage and requires that the declaration of intent completed
19by the parties shall be filed with the county registrar, and
20accompanied by an affidavit of the parties that they have
21received authorized counseling and an attestation signed by the
22person who provided the authorized counseling confirming that
23the parties received authorized counseling. The declaration
24of intent and the required attachments shall be prepared in
25duplicate originals, one of which shall be retained by the
26parties and the other of which shall be filed with the county
27registrar of the county in which the parties applied for a
28license to marry.
29Division I of the bill also provides a process for married
30parties to redesignate their marriage as an elevated marriage.
31Division I of the bill requires the office of the attorney
32general to develop an informational pamphlet entitled
33“Elevated Marriage Act” that outlines in sufficient detail
34the requirements for entering into an elevated marriage or
35redesignating an existing marriage as an elevated marriage, the
-9-1implications of entering into an elevated marriage, and the
2legal differences between an elevated marriage and a marriage
3under current law. The informational pamphlet shall be made
4available to all offices of the county registrar and to all
5persons who provide authorized counseling under this Code
6chapter.
7Division I of the bill provides exclusive grounds for
8dissolution of an elevated marriage involving the welfare of a
9minor child and the process for such dissolution, and provides
10grounds for obtaining a decree of legal separation from an
11elevated marriage.
12Division I of the bill provides that an elevated marriage
13is governed by all of the provisions of Code chapter 595
14(marriage) and Code chapter 598 (dissolution of marriage and
15domestic relations) which do not conflict with the provisions
16of the bill.
17Division I of the bill creates an elevated marriage trust
18fund in the state treasury under the control of the department
19of human services, consisting of the moneys transferred by
20the department of human services to the trust fund, annually.
21Moneys in the trust fund are appropriated and shall be used
22for the payment of tax credits and for reimbursement for
23parental leave as provided in Division II of the bill. The
24treasurer of state, the director of the department of revenue,
25the director of the department of human services, and the
26labor commissioner shall jointly adopt rules for the transfer,
27deposit, distribution, and use of moneys in the trust fund.
28Division II of the bill entitles an employee who is the
29parent of a newborn child and is a party to an elevated
30marriage, in addition to any other leave available to the
31parent of a newborn child, to an additional four weeks of paid
32leave following the birth of such child. Costs of such leave
33shall be reimbursed through expenditure of moneys deposited in
34the elevated marriage trust fund.
35Division II of the bill also provides for a tax credit for a
-10-1party to an elevated marriage in the amount of $1,000 for the
2first child born to the taxpayer. The tax credit is reimbursed
3through expenditure of moneys deposited in the elevated
4marriage trust fund. The department of revenue is directed to
5adopt rules to administer the provision.
6Division III of the bill makes conforming changes to
7facilitate the filing of the declaration of intent and the
8return of the certificate of marriage for an elevated marriage
9and for transfer of funds to the elevated marriage trust fund.
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