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Senate File 117 - 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 or as a direct result of the official duties of the
9candidate’s office if the candidate wins election to the office
10sought.
11b. The candidate would not have needed the dependent care
12but for the candidate’s candidacy for office or election to
13that office.
14c. The payment to the dependent care provider is reasonable
15for the services rendered.
16d. The dependent care provider is not the spouse or
17dependent child of the candidate.
182. A candidate using campaign funds for dependent care
19expenses shall keep a log detailing the date, campaign or
20official purpose, length of time of care, name of dependent
21care provider, and cost for each dependent care expense paid
22or owed by the campaign or candidate. Total dependent care
23expenses shall be included as a line-item expense in a report
24submitted pursuant to section 68A.402. A candidate’s log of
25dependent care expenses shall be provided to the board if
26requested during the course of an audit. The candidate’s
27committee shall preserve a dependent care log for five years
28following the submission of a report relating to the log, or
29for three years following the dissolution of the candidate’s
30committee.
313. For purposes of this section, “dependent” means the same
32as defined in the Internal Revenue Code.
33EXPLANATION
34The inclusion of this explanation does not constitute agreement with
35the explanation’s substance by the members of the general assembly.
-1- 1This bill relates to the payment of dependent care expenses
2with campaign funds. The bill permits a candidate to pay for
3dependent care expenses using campaign funds if the expense is
4incurred as a direct result of a campaign activity or official
5duty if the candidate wins election, the candidate would
6not have needed the dependent care but for the candidate’s
7candidacy or election, the payment to the dependent care
8provider is reasonable, and the dependent care provider is
9not the spouse or dependent child of the candidate. The bill
10requires the candidate to keep logs relating to payment for any
11such services, which shall be provided to the Iowa ethics and
12campaign disclosure board upon request during the course of an
13audit. The bill requires the candidate’s committee to preserve
14a dependent care log for five years following the submission of
15a report relating to the log, or for three years following the
16dissolution of the committee.
17A person who violates a provision of Code chapter 68A
18is subject to civil penalties imposed by the Iowa ethics
19and campaign disclosure board, including remedial action, a
20reprimand, and a civil penalty up to $2,000. In addition, a
21person who willfully violates a provision of Code chapter 68A
22is guilty of a serious misdemeanor. A serious misdemeanor is
23punishable by confinement for no more than one year and a fine
24of at least $430 but not more than $2,560.
-2-ss/ns
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 or as a direct result of the official duties of the
9candidate’s office if the candidate wins election to the office
10sought.
11b. The candidate would not have needed the dependent care
12but for the candidate’s candidacy for office or election to
13that office.
14c. The payment to the dependent care provider is reasonable
15for the services rendered.
16d. The dependent care provider is not the spouse or
17dependent child of the candidate.
182. A candidate using campaign funds for dependent care
19expenses shall keep a log detailing the date, campaign or
20official purpose, length of time of care, name of dependent
21care provider, and cost for each dependent care expense paid
22or owed by the campaign or candidate. Total dependent care
23expenses shall be included as a line-item expense in a report
24submitted pursuant to section 68A.402. A candidate’s log of
25dependent care expenses shall be provided to the board if
26requested during the course of an audit. The candidate’s
27committee shall preserve a dependent care log for five years
28following the submission of a report relating to the log, or
29for three years following the dissolution of the candidate’s
30committee.
313. For purposes of this section, “dependent” means the same
32as defined in the Internal Revenue Code.
33EXPLANATION
34The inclusion of this explanation does not constitute agreement with
35the explanation’s substance by the members of the general assembly.
-1- 1This bill relates to the payment of dependent care expenses
2with campaign funds. The bill permits a candidate to pay for
3dependent care expenses using campaign funds if the expense is
4incurred as a direct result of a campaign activity or official
5duty if the candidate wins election, the candidate would
6not have needed the dependent care but for the candidate’s
7candidacy or election, the payment to the dependent care
8provider is reasonable, and the dependent care provider is
9not the spouse or dependent child of the candidate. The bill
10requires the candidate to keep logs relating to payment for any
11such services, which shall be provided to the Iowa ethics and
12campaign disclosure board upon request during the course of an
13audit. The bill requires the candidate’s committee to preserve
14a dependent care log for five years following the submission of
15a report relating to the log, or for three years following the
16dissolution of the committee.
17A person who violates a provision of Code chapter 68A
18is subject to civil penalties imposed by the Iowa ethics
19and campaign disclosure board, including remedial action, a
20reprimand, and a civil penalty up to $2,000. In addition, a
21person who willfully violates a provision of Code chapter 68A
22is guilty of a serious misdemeanor. A serious misdemeanor is
23punishable by confinement for no more than one year and a fine
24of at least $430 but not more than $2,560.
-2-ss/ns