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 [f] --- $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] --- 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, 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 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, 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 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] 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
[f] Arizona’s Clean Elections Act has been ruled unconstitutional; its provisions are not included here.


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