IA HF2095

Requires individuals with delinquent child support obligations that have been referred to a collection agency to file an Iowa state tax return, regardless of income level or residency status.

Mandates the child support services director notify the Department of Revenue when an obligor is referred to a collection agency and when the arrearage is no longer being collected.

Authorizes county attorneys to prosecute violations of the new tax filing requirement at the request of the attorney general.

Establishes that willfully failing to file a tax return when required due to delinquent child support constitutes a serious misdemeanor.

Amends existing tax filing exemptions for nonresidents and residents to exclude obligors with unpaid support arrearages referred to collection agencies.