Iowa SF 2332: A bill for an act relating to the payment of dependent care expenses from campaign funds, and making penalties applicable.

Bill Text

Senate File 2332 - Introduced
SENATE FILE 2332
BY TRONE GARRIOTT
A BILL FOR
An Act relating to the payment of dependent care expenses from1
campaign funds, and making penalties applicable.2
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:3
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S.F. 2332
Section 1. NEW SECTION. 68A.303A Dependent care expenses.1
1. In addition to the uses permitted under sections 68A.3022
and 68A.303, a candidate or candidate’s committee may use3
campaign funds to pay for expenses related to the care of any4
dependent of the candidate if all of the following conditions5
are met:6
a. The expense is incurred as a direct result of campaign7
activity or as a direct result of the official duties of the8
candidate’s office if the candidate wins election to the office9
sought.10
b. The candidate would not have needed the dependent care11
but for the candidate’s candidacy for office or election to12
that office.13
c. The payment to the dependent care provider is reasonable14
for the services rendered.15
d. The dependent care provider is not the spouse or16
dependent child of the candidate.17
2. A candidate using campaign funds for dependent care18
expenses shall keep a log detailing the date, campaign or19
official purpose, length of time of care, name of dependent20
care provider, and cost for each dependent care expense paid21
or owed by the campaign or candidate. Total dependent care22
expenses shall be included as a line-item expense in a report23
submitted pursuant to section 68A.402. A candidate’s log of24
dependent care expenses shall be provided to the board if25
requested during the course of an audit. The candidate’s26
committee shall preserve a dependent care log for five years27
following the submission of a report relating to the log, or28
for three years following the dissolution of the candidate’s29
committee.30
3. For purposes of this section, “dependent” means the same31
as defined in the Internal Revenue Code.32
EXPLANATION33
The inclusion of this explanation does not constitute agreement with34
the explanation’s substance by the members of the general assembly.35
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S.F. 2332
This bill relates to the payment of dependent care expenses1
with campaign funds. The bill permits a candidate to pay for2
dependent care expenses using campaign funds if the expense is3
incurred as a direct result of a campaign activity or official4
duty if the candidate wins election, the candidate would5
not have needed the dependent care but for the candidate’s6
candidacy or election, the payment to the dependent care7
provider is reasonable, and the dependent care provider is8
not the spouse or dependent child of the candidate. The bill9
requires the candidate to keep logs relating to payment for any10
such services, which shall be provided to the Iowa ethics and11
campaign disclosure board upon request during the course of an12
audit. The bill requires the candidate’s committee to preserve13
a dependent care log for five years following the submission of14
a report relating to the log, or for three years following the15
dissolution of the committee.16
A person who violates a provision of Code chapter 68A17
is subject to civil penalties imposed by the Iowa ethics18
and campaign disclosure board, including remedial action, a19
reprimand, and a civil penalty up to $2,000. In addition, a20
person who willfully violates a provision of Code chapter 68A21
is guilty of a serious misdemeanor. A serious misdemeanor is22
punishable by confinement for no more than one year and a fine23
of at least $430 but not more than $2,560.24
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