CHART 4: STATES WITH SPECIAL TAX OR PUBLIC FINANCING PROVISIONS
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STATE
|
TAX PROVISIONS |
PUBLIC FINANCING |
||||
CREDIT |
DEDUCTION |
CHECKOFF |
SURCHARGE |
SOURCE OF FUNDS |
DISTRIBUTION OF FUNDS |
|
Alabama |
--- |
--- |
--- |
$1 [a] |
Surcharge |
To political party designated by taxpayer |
Arizona |
--- $5 reduction in tax for $5 clean elections checkoff; for voluntary donation to fund, a dollar‑for‑dollar tax credit not to exceed 20% of the tax amount on the return or $530 per taxpayer, whichever is higher |
$100 [a]. Money designated as surcharge is deductible. |
--- $5 for clean elections fund |
$2, $5 or $10 [c] --- |
Surcharge and donated amounts Checkoff, clean elections fines, lobbyist fees, surcharge on civil and criminal penalties [b] |
To political party designated by taxpayer Clean elections funds to qualified candidates for statewide or legislative office |
Arkansas |
$50 for contributions to candidates; small donor PAC; approved PAC; or organized political party [a] |
--- |
--- |
--- |
|
|
Florida |
--- |
--- |
--- |
$5 [d] |
Direct appropriations; candidate filing fees; donated surplus funds; and voluntary surcharge on intangibles tax return, motor vehicle registration, driver’s license application, boat registration, and annual reports for corporations |
To candidates for governor/lt. governor and members of the cabinet |
Hawaii |
--- |
$100 for contributions to central or county party committees, or $500 for contributions to candidates who abide by expenditure limits, with deductible maximum of $100 of a total contribution to a single candidate |
$2 [a] |
---
|
Checkoff, appropriated funds, other moneys |
To candidates for all non-federal elective offices |
Idaho |
--- |
--- |
$1 |
--- |
Checkoff |
To political party designated by taxpayer |
Indiana |
--- |
--- |
--- |
--- |
Revenues from personalized motor vehicle license plates |
Percentage divided equally between the qualified political parties for state party and county party use |
Iowa |
--- |
--- |
$1.50 [a] |
--- |
Checkoff |
To political party designated by taxpayer or divided among qualified parties as specified by taxpayer |
Kentucky |
--- |
--- |
$2 [a] |
--- |
Checkoff |
To political party designated by taxpayer for party activities and distribution to general election candidates |
Maine |
--- --- |
--- --- |
--- (2) $3 [a]
|
(1) Any amount --- |
(1) Surcharge (2) Checkoff, general fund, surplus candidate seed money, unspent candidate funds, voluntary donations, fines |
(1) To political party designated by taxpayer (2) To candidates for governor, state senate, and house of representatives in primary and general elections |
Maryland |
--- |
--- |
--- |
Add-on not to exceed $500 per tax filer |
Direct appropriations; fines; tax add-ons |
To candidates for governor and lieutenant governor only |
Massachusetts |
--- |
--- |
$1 [a] |
--- |
Direct appropriations; checkoff; monies from former public campaign finance fund |
To candidates for certain offices abiding by expenditure limits and raising specified qualifying contributions in statewide primary and general elections |
Michigan |
--- |
--- |
$3 [a] |
--- |
Checkoff |
To candidates in gubernatorial primaries and candidates for governor and lieutenant governor in general election |
Minnesota |
Refund up to $50 for contributions to political parties and qualified candidates [a] |
--- |
$5 [a] |
--- |
Direct appropriations, checkoff, anonymous contributions to candidates and committees |
To qualifying candidates for governor, lt. governor, attorney general, other statewide offices, and state senator and state representative, after primary and general elections; to the state committee of a political party for multi-candidate expenditures; and to state general fund for administrative purposes. |
Montana |
--- |
$100 [a] |
--- |
--- |
--- |
|
Nebraska |
--- |
|
|
$2 of income tax refund |
Direct appropriations, taxpayer contribution of income tax refund, amounts repaid to campaign finance limitation cash fund by candidates, civil penalties, and late filing fees |
If highest estimated maximum expenditure of opponents not agreeing to abide by the statutory spending limitation for the office is greater than the spending limitation, the difference to otherwise qualified candidates for governor, secretary of state, attorney general, auditor of public accounts, legislature, public service commission, board of regents of the University of Nebraska, and state board of education who agree to abide by the statutory spending limitation. |
New Jersey |
--- |
--- |
$1 [a] |
--- |
Direct appropriations and checkoff |
To qualified gubernatorial candidates |
New Mexico |
--- |
--- |
$2 [a] |
--- |
Checkoff |
To political party designated by taxpayer |
North Carolina |
--- |
$25 for political contribution or newsletter fund contribution. Income tax surcharge for candidates is intended to be deductible. |
$1 [a] |
Up to an amount of income tax refund due |
Checkoff for political parties fund; surcharge for candidates fund |
Political parties fund divided among political parties according to registration. In non-general election years, not more than 50% in election campaign fund to state party and 50% to presidential election year candidates fund. In general election year, 100% in election campaign fund to state party (with 50% to special party committee). If presidential election year, 100% in presidential election year candidates fund to state party (with 50% to special party committee). Candidates fund divided among opposed candidates for governor who agree to abide by the expenditure limit and raise matching funds equal to 5% of expenditure limit. Matching funds are provided on a one-to-one basis for general election campaign. |
Ohio |
$50 for contributions to statewide and legislative candidates [a] |
--- |
$1 [a] |
--- |
Checkoff |
Divided equally among major political parties each calendar quarter. Party allocation divided: 50% to state executive committee of party, and 50% to county executive committees of party according to proportion of income from tax return checkoffs in each county to total checkoff income. |
Oklahoma |
--- |
$100 |
--- |
--- |
|
|
Oregon |
Lesser of (1) total contributions with a maximum of $50 [a], or (2) the taxpayer’s liability for contribution to a major or minor party, a candidate for any office, or registered political committee. |
--- |
--- |
--- |
|
|
Puerto Rico |
--- |
--- |
--- |
--- |
Commonwealth treasury |
To political parties and gubernatorial candidates. In non‑general election years, participating political parties may draw not more than $300,000 from a special electoral fund. In a general election year, political parties may draw against the surplus left from preceding years, and each participating political party and its candidate for governor have the right to draw on the fund not more than $600,000. The political parties and candidates for governor that avail themselves of the benefits of the electoral fund in an election year may incur additional campaign expenses up to a maximum of $5 million. In general election year, political parties whose gubernatorial candidates opt for public funding share equally in additional funding ($1.50 x total registered voters). In general election year, all political parties and independent candidates receive pro rata share of $1.2 million provided for voter transportation (minimum $25,000).
|
Rhode Island |
--- |
--- |
$5 [a] |
--- |
Checkoff (“credit”) |
First $2 ($4 for a joint return) of checkoff allocated to major political parties. Distributed to eligible political party designated by taxpayer. If a party is not designated, 5% of the amount is allocated to each party for each state officer elected, and the remainder to each party in proportion to the votes its candidate for governor received in previous election. Maximum of $200,000 allocated to all political parties. Remainder to qualifying candidates in general election for governor, lt. governor, secretary of state, attorney general, and general treasurer as state matching funds (maximum for 1994 was $750,000 for governor and $187,500 for other candidates). |
Utah |
--- |
--- |
$1 |
--- |
Checkoff (although funds actually are from revenue from sales and use taxes) |
To political party designated by taxpayer: 50% to state central committee, and 50% to county central committee in proportion to the number of taxpayers designating the party in each county to the total number of taxpayers in the state who designate the party |
Vermont |
--- |
--- |
--- |
Up to amount of income tax refund or overpayment |
Surcharge, public funding penalties, unexpended campaign finance grants, portion of corporation annual reporting fees, gifts, and state appropriations |
To qualifying candidates for governor and lt. governor. Governor candidates: Non-incumbent—$75,000 minus qualifying contributions for primary; $250,000 for general election. Incumbent—$63,750 minus qualifying contributions for primary and $191,250 for general election. Lt. Governor candidates: Non-incumbent—$25,000 minus qualifying contributions for primary; $75,000 for general election. Incumbent—$21,250 minus qualifying contributions for primary; $63,750 for general election. |
Virginia |
$25 for contributions to candidates [a] |
--- |
--- |
$25 [a] of income tax refund |
Surcharge |
To designated political party |
Wisconsin |
--- |
--- |
$1 [a] |
--- |
Checkoff |
According to formula, to state executive office, state legislative office and state supreme court candidates in a spring, general, or special election [e] |
NOTE: This table details only those states that have a tax provision relating to individuals or a provision for public financing of state elections. Credits and deductions may be allowed only for certain types of candidates and/or political parties. Consult state law for further details.
KEY:
--- No provision
[a] For joint returns, amount indicated may be doubled
[b] Use of lobbyist fees,
and surcharge on civil and criminal penalties are being litigated
[c] Additional amounts may be donated
[d] On intangibles tax
return
[e] Candidates must meet
certain qualifications
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