Indiana Tax Refund

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					FUNDING OF STATE ELECTIONS: TAX PROVISIONS AND PUBLIC FINANCING
(As of December 31,1999)

                      Tax provisions relating to individuals                   Public financing
State          Credit              Deduction              Checkoff Surcharge Source of funds Distribution of funds
Alabama       ...                        ...             ...        $1 (a)     Surcharge         To political party designated by taxpayer.
Alaska        ...                        ...             ...        ...        ...               ...
                                  $100 (a). Money                              Surcharge and
                                  designated as                     $2, $5, or donated
Arizona (f)   . . . for
              $50                 surcharge is           ...       $10 (c )    amounts.          To political party designated by taxpayer.
              contributions to
              candidates; small
              donor PAC;
              approved PAC; or
              organized political
Arkansas      party [a]                  ...             ...        ...        ...               ...
                                                                    $1, $5,    Surcharge and To political parties for party activities and
                                                                   $10, or     an equal amount distribution to statewide general election
California    ...                        ...             ...       $25 (b)     matched by        candidates.
Colorado      ...                        ...             ...        ...        ...               ...
Connecticut   ...                        ...             ...        ...        ...               ...
Delaware      ...                        ...             ...        ...        ...               ...
                                                                               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 To candidates for governor and lieutenant
Florida       ...                        ...             ...        $5 (d)     for corporations. governor and members of the cabinet.
Georgia       ...                        ...             ...        ...        ...               ...
                                  $100 for
                                  contributions to
                                  central or county
                                  party committees, or
                                  $500 for
                                  contributions to
                                  candidates who abide                         Checkoff,
                                  by expenditure                               appropriated
                                  limits, with                                 funds, other      To candidates for all non-federal elective
Hawaii        ...                 deductible maximum $2 (a)         ...        moneys.           offices.
Idaho         ...                        ...             $1         ...        Checkoff          To political party designated by taxpayer.
Illinois      ...                        ...             ...        ...        ...               ...
                                                                            Revenues from
                                                                            personalized       Percentage divided equally between the
                                                                            motor vehicle      qualified political parties for state and
Indiana        ...                        ...        ...          ...       license plates.    county party use.
                                                                                               To political party designated by taxpayer or
                                                                                               divided among qualified parties as
Iowa           ...                        ...        $1.50 (a)    ...       Checkoff           specified by taxpayer.
Kansas         ...                        ...        ...          ...       ...                ...
                                                                                               To political party designated by taxpayer
                                                                                               for party activities and distribution to
Kentucky       ...                        ...        $2 (a)       ...       Checkoff           general election candidates.
Louisiana      ...                        ...         ...         ...       ...                ...
                                                                            Surcharge,
                                                                            checkoff,
                                                                            general fund,
                                                                            surplus
                                                                            candidate seed     Surcharge to political party designated by
                                                                            money, unspent     taxpayer; other monies to candidates for
                                                                            candidate funds,   governor, state senate, house of
                                                                  Any       voluntary          representatives in primary and general
Maine          ...                        ...        $3 (a)      amount     donations and      elections
                                                                  Add-on    Direct
                                                                 not to     appropriations;
                                                                 exceed     fines; and tax     To candidates for governor and lieutenant
Maryland       ...                        ...        ...         $500 per   add-ons.           governor only.
                                                                            Direct
                                                                            appropriations;
                                                                            checkoff;        To candidates for certain offices abiding by
                                                                            monies from      expenditure limits and raising specified
                                                                            former public    qualifying contributions in statewide
Massachusetts . . .                       ...        $1 (a)       ...       campaign         primary and general elections.
                                                                                             To candidates in gubernatorial primaries
                                                                                             and candidates for governor and lieutenant
Michigan       ...                        ...        $3 (a)       ...       Checkoff         governor in general election.
                                                                            Direct           To qualifying candidates for governor, lt.
                                                                            appropriations, governor, attorney general, other statewide
               Refund up to $50                                             checkoff,        offices, and state senator and state
               for contributions                                            anonymous        representative, after primary and general
               to political parties                                         contributions to elections; to the state committee of a
               and qualified                                                candidates and political party for multi-candidate
Minnesota      candidates. (a)      ...              $5 (a)       ...       committees       expenditures; and to state general fund for
Mississippi    ...                        ...        ...          ...       ...              ...
Missouri       ...                        ...        ...          ...       ...              ...
Montana        ...                        $100 (a)   ...         ...        ...              ...
                                                                           Direct              If highest estimated maximum expenditure
                                                                           appropriations,     of opponents not agreeing to abide by the
                                                                           taxpayer            statutory spending limitation for the office
                                                                           contribution of     is greater than the spending limitation, the
                                                                           income tax          difference to otherwise qualified candidates
                                                                           refund, amounts     for governor, lieutenant governor, secretary
                                                                           repaid to           of state, attorney general, auditor of public
                                                                           campaign            accounts, legislature, public service
                                                                           finance             commission, board of regents of the
                                                                           limitation cash     University of Nebraska, and state board of
                                                                $2 of      fund by             education who agree to abide by the
                                                                income tax candidates, civil   statutory spending limitation. Applicable
Nebraska    ...                            ...         ...      refund.    penalties, and      only to legislative offices in 1998 general
Nevada      ...                            ...         ...      ...        ...                 ...
            .
New Hampshire . .                          ...         ...      ...        ...                 ...
                                                                           Direct
                                                                           appropriations
New Jersey     ...                         ...         $1 (a)   ...        and checkoff.       To qualified gubernatorial candidates.
New Mexico     ...                         ...         $2 (a)   ...        Checkoff            To political party designated by taxpayer.
New York       ...                         ...         ...      ...        ...                 ...
                                                                                               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,
                                  $25 for political                                           100% in presidential election year
                                  contribution or                                             candidates fund to state party (with 50% to
                                  newsletter fund                                             special party committee). Candidates fund
                                  contribution. Income                      Checkoff for      divided among opposed candidates for
                                  tax surcharge for             Up to       political parties governor who agree to abide by the
                                  candidates is                 amount of fund; surcharge expenditure limit and raise matching funds
                                  intended to be                income tax for candidates equal to 5% of expenditure limit. Matching
North Carolina. . .               deductible           $1 (a)   refund due. fund.             funds are provided on a one-to-one basis
North Dakota . . .                      ...            ...      ...         ...               ...
                                                                                              Divided equally among major political
                                                                                              parties each calendar quarter. Party
               $50 for                                                                        allocation divided: 50 percent to state
               contributions to                                                               executive committee of party, and 50
               statewide                                                                      percent to county executive committees of
               candidates. (a)                                                                party according to proportion of income
Ohio           ...                $1 (a)               ...      Checkoff                      from tax return checkoffs in each county to
Oklahoma       ...                $100                 ...      ...         ...               ...
             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
Oregon       committee.                   ...             ...      ...          ...            ...
Pennsylvania . . .                        ...             ...      ...          ...            ...
                                                                                               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
                                                                              Checkoff         general, and general treasurer as state
Rhode Island . . .                        ...             $5 (a)   ...        (“credit”)       matching funds (maximum for 1994 was
South Carolina . . .                      ...             ...      ...        ...              ...
South Dakota . . .                        ...             ...      ...        ...              ...
Tennessee      ...                        ...             ...      ...        ...              ...
Texas          ...                        ...             ...      ...        ...              ...
                                                                                               To political party designated by taxpayer:
                                                                              Checkoff         50 percent to state central committee, and
                                                                              (although funds 50 percent to county central committee in
                                                                              actually are     proportion to the number of taxpayers
                                                                              revenue from     designating the party in each county to the
                                                                              sales and use    total number of taxpayers in the state who
Utah            ...                       ...             $1       ...        taxes).          designate the party.
                                                                              Surcharge,       To qualifying candidates for governor and
                                                                              public funding lt. governor. Governor candidates: Non-
                                                                              penalties,       incumbent—$75,000 minus qualifying
                                                                              unexpended       contributions for primary; $250,000 for
                                                                              campaign         general election. Incumbent—$63,750
                                                                              finance grants, minus qualifying contributions for primary
                                                                   Up to      portion of       and $191,250 for general election. Lt.
                                                                   amount of corporation       Governor candidates: Non-
                                                                   income tax annual reporting incumbent—$25,000 minus qualifying
                                                                   refund or  fees, tax on     contributions for primary; $75,000 for
                                                                   overpaymen lobbying         general election. Incumbent—$21,250
Vermont         ...                       ...             ...      t.         expenditures,    minus qualifying contributions for primary;
                                                                   $25 (a) of
                                                                   income tax
Virginia                                   ...
                $25 for contributions to candidates (a)   ...      refund.    Surcharge        To designated political party.
Washington . . .                           ...              ...         ...          ...               ...
West Virginia . . .                        ...              ...         ...          ...               ...
                                                                                                       According to formula, to state executive
                                                                                                       office, state legislative office and state
                                                                                                       Supreme Court candidates in a spring,
Wisconsin       ...                        ...              $1 (a)      ...          Checkoff          general, or special election. (e)
Wyoming         ...                        ...              ...         ...          ...               ...

Source: Edward D. Feigenbaum, J.D. and James A. Palmer, J.D., INGroup, Noblesville, Indiana, March 2000; Finance Law 2000: A Summary of State Campaign Finance Laws with Quick Reference Charts.
Note: 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 statutes 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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