A political action committee controlled by Gov. Ron DeSantis of Florida donated tens of thousands of dollars to Iowa legislators who have endorsed his candidacy for president, according to state campaign finance records.

The group, called Great American Comeback, gave a total of $92,500 to 14 legislators between October and December — all of whom had earlier endorsed Mr. DeSantis, the records show. That figure includes $15,000 each to two of Mr. DeSantis’s most prominent legislative endorsers, Amy Sinclair, the Iowa State Senate president, and Matt Windschitl, the Iowa House majority leader.

Groups like Great American Comeback — known as leadership committees — are frequently used by candidates to support their allies.

Never Back Down, a super PAC supporting Mr. DeSantis, has also hosted fund-raisers for Iowa legislators who endorsed him.

Mr. DeSantis has aggressively sought the endorsements of influential Iowans, and has secured the backing of Gov. Kim Reynolds and the evangelical leader Bob Vander Plaats. But polls show he is still trailing well behind the front-runner, former President Donald J. Trump, and is now roughly tied with former Gov. Nikki Haley of South Carolina.

Andrew Romeo, a spokesman for the DeSantis campaign, said the donations reflected Mr. DeSantis’s efforts to help fellow Republicans.

“Rising tides lift all boats — just as Republicans were victorious up and down the ballot in Florida under his leadership, as president he will end the Republican Party’s culture of losing and make winning contagious,” Mr. Romeo said in a statement.

Ms. Sinclair and Mr. Windschitl did not immediately reply to requests for comment.

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