CHART 4: JURISDICTIONS WITH SPECIAL TAX OR PUBLIC FINANCING PROVISIONS

JURISDICTION

TAX PROVISIONS

PUBLIC FINANCING

CREDIT

DEDUCTION

CHECKOFF

SURCHARGE

SOURCE OF FUNDS

DISTRIBUTION OF FUNDS

Puerto Rico

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Commonwealth treasury

To political parties and gubernatorial candidates. In non-general election years, participating political parties may draw not more than $200,000 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 $400,000.

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 x total registered voters).

In general election year, all political parties and independent candidates receive pro rata share of $800,000 provided for voter transportation (minimum $25,000).

NOTE: This table details only those jurisdictions that have a tax provision relating to individuals or a provision for public financing of elections. Credits and deductions may be allowed only for certain types of candidates and/or political parties. Consult laws for further details.

 

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