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Bill

Bill

HF 2095

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

2025-2026 Regular Session Introduced by Dean Fisher

Requires tax return filing from child support delinquents and imposes penalties for non-compliance to improve debt collection and enforcement.

Introduced, referred to Health and Human Services.
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Bill Summary · HF 2095

Legislative bill overview

HF 2095 would require individuals with delinquent child support obligations to file tax returns and establishes penalties for non-compliance. The bill ties tax filing requirements directly to child support debt status, creating a mechanism to identify and potentially enforce collection against non-compliant obligors.

Why is this important

Child support enforcement remains a significant challenge in many states, with delinquent accounts affecting custodial parents' financial stability and children's welfare. By leveraging tax return filing as a compliance tool, the state could potentially identify obligors with unreported income or assets, improving collection rates and enforcement effectiveness.

Potential points of contention

  • Constitutionality concerns: Conditioning a tax filing requirement on child support status may raise questions about due process and whether it improperly expands state authority over tax administration
  • Practical enforcement challenges: The bill does not clarify how the state would monitor compliance, what happens if someone legitimately owes no taxes, or how penalties would be calculated and enforced
  • Unintended consequences: Obligors avoiding tax filing could worsen non-compliance rather than improve it; low-income obligors may face additional penalties without addressing underlying inability to pay

Compiled from official sources — confirm details with the bill’s official record.

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