(1) While a candidate is engaged in campaign activity, a candidate may use contributions deposited in the candidate's primary campaign depository as provided in 13-37-205 to pay the candidate's reasonable and necessary child-care expenses.
(2) When a candidate expends funds from the candidate's primary campaign depository as provided in 13-37-205 to pay for the candidate's child-care expenses, each expenditure must be reported as provided in Title 13, chapter 37, part 2.
(3) After the candidate's closing campaign report provided for in 13-37-228 is filed, the candidate may not expend surplus campaign funds for the candidate's child-care expenses as provided in 13-37-240 (1).
(4) In-kind child care provided to the candidate while the candidate is engaging in campaign activity by the candidate's family or an individual known to the candidate is not a contribution and is not reportable under this chapter. The commissioner shall broadly construe this provision.