CHART 4: STATES WITH SPECIAL TAX OR PUBLIC FINANCING PROVISIONS

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

---

$100 [a]. Money designated as surcharge is deductible.

---

$2, $5 or $10 [c]

Surcharge and donated amounts

To political party designated by taxpayer

Arkansas

$50 for contributions to candidates; small donor PAC; approved PAC; or organized political party [a]

 

 

 

---

 

 

 

---

 

 

 

---

 

 

 

California

---

---

---

$1, $5, $10, or $25 [b]

Surcharge and an equal amount matched by state

To political parties for party activities and distribution to
statewide general election candidates

District of Columbia

50% of contribution to maximum of $50 [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]

---

Checkoff

To candidates abiding by expenditure limits and raising 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, lieutenant 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. Applicable only to legislative offices in 1998 general election.

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 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. No credit for contributions to statewide and state legislative candidates who do not file declaration of limitation on expenditures.

---

---

 

 

 

 

 

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 effective taxable years after January 1, 1998

Surcharge, public funding penalties, unexpended campaign finance grants, portion of corporation annual reporting fees, tax on lobbying expenditures, 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 [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] And a separate designation of $1, $5, $10, or $25
[c] Additional amounts may be donated
[d] On intangibles tax return
[e] Candidates must meet certain qualifications

 

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