Iowa HF2095 mandates tax return filing for delinquent child support obligations referred to a collection agency.

Iowa HF2095 requires the filing of a tax return for individuals with delinquent child support obligations referred to a collection agency. The bill mandates the director of health and human services to notify the department of revenue when an obligor's child support obligations are delinquent and referred to a collection agency. It also requires the director to notify the department if the obligor's delinquent child support is no longer being collected. The bill imposes penalties for willful failure to file a tax return, including a serious misdemeanor charge.

Iowa HF2095 mandates tax return filing for delinquent child support obligations referred to a collection agency.

Iowa HF2095 requires the filing of a tax return for individuals with delinquent child support obligations referred to a collection agency. The bill mandates the director of health and human services to notify the department of revenue when an obligor's child support obligations are delinquent and referred to a collection agency. It also requires the director to notify the department if the obligor's delinquent child support is no longer being collected. The bill imposes penalties for willful failure to file a tax return, including a serious misdemeanor charge.