A bill for an act requiring the filing of a tax return when child support obligations are delinquent, and providing for penalties.

Summary

The bill forces any Iowa resident or non‑resident who owes past‑due child support and has been sent to a collection agency to file an Iowa income‑tax return, even if their income is below the normal filing threshold. It also adds a surcharge on the arrearage and makes willful failure to file a serious misdemeanor, which can be prosecuted by the attorney general.

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