House Study Bill 50 - IntroducedA Bill ForAn Act 1relating to the payment of dependent care expenses from
2campaign funds and making penalties applicable.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1   Section 1.  NEW SECTION.  68A.303A  Dependent care expenses.
   21.  In addition to the uses permitted under sections 68A.302
3and 68A.303, a candidate or candidate’s committee may use
4campaign funds to pay for expenses related to the care of any
5dependent of the candidate if all of the following conditions
6are met:
   7a.  The expense is incurred as a direct result of campaign
8activity.
   9b.  The candidate would not have needed the dependent care
10but for the candidate’s candidacy for office.
   11c.  The candidate could not participate in the campaign
12activity without dependent care.
   13d.  The payment to the dependent care provider is reasonable
14and customary for the services rendered.
   15e.  The dependent care provider is not the spouse or
16dependent child of the candidate.
   172.  A candidate using campaign funds for dependent care
18expenses shall keep a log detailing the date, campaign purpose,
19length of time of care, name of dependent care provider, and
20cost for each dependent care expense paid or owed by the
21campaign. Such a log shall be provided to the board upon
22request. Upon receipt of such a log, the board shall determine
23whether the expenditure constitutes a legitimate campaign
24expense.
   253.  For purposes of this section, “dependent” means the same
26as defined in section 152 of the Internal Revenue Code.
27EXPLANATION
28The inclusion of this explanation does not constitute agreement with
29the explanation’s substance by the members of the general assembly.
   30This bill relates to the payment for dependent care with
31campaign funds. The bill permits a candidate to pay for
32dependent care expenses using campaign funds if the expense
33is incurred as a direct result of campaign activity, the
34candidate would not have needed the dependent care but for the
35candidate’s candidacy, the candidate could not participate in
-1-1the campaign activity without dependent care, the payment to
2the dependent care provider is reasonable, and the dependent
3care provider is not the spouse or dependent child of the
4candidate. The bill requires the candidate to keep logs
5relating to payment for any such services, which shall be
6provided to the Iowa ethics and campaign disclosure board upon
7request. The bill allows the board to determine whether a
8dependent care expenditure constitutes a legitimate campaign
9expense.
   10A person who violates a provision of Code chapter 68A
11is subject to civil penalties imposed by the Iowa ethics
12and campaign disclosure board, including remedial action, a
13reprimand, and a civil penalty up to $2,000. In addition, a
14person who willfully violates a provision of Code chapter 68A
15is guilty of a serious misdemeanor. A serious misdemeanor is
16punishable by confinement for no more than one year and a fine
17of at least $315 but not more than $1,875.
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