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

HF 2095 requires individuals with delinquent child support obligations referred to a collection agency to file an Iowa tax return, regardless of their income level. This applies to both Iowa residents and nonresidents with income allocated to Iowa, overriding existing income thresholds for filing. Failure to file constitutes a serious misdemeanor punishable by up to one year in jail and a $2,560 fine. The bill mandates that the Department of Health and Human Services notify the Department of Revenue when child support arrears are referred to collection or resolved, ensuring tax filing requirements are enforced.