Wisconsin Supreme Court Joint Accounts

Document Sample
Wisconsin Supreme Court Joint Accounts Powered By Docstoc
					FUNDING OF STATE ELECTIONS: TAX PROVISIONS AND PUBLIC FINANCING
(As of December 31,1995)

                    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       ...               surcharge is           ...       $10 (c )    amounts.         To political party designated by taxpayer.




Arkansas      …                        ...             ...         ...         ...               ...
                                                                   $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;
                                                                               assessment on
                                                                               contributions
                                                                               received by
                                                                               certain plitical
                                                                               committees (f);
                                                                               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      ...                        ...          ...         ...       ...               ...
Maine          ...                        ...         ...          Any       Surcharge         To political party designated by taxpayer.
                                                                   Add-on    Direct
                                                                  not to     appropriations;
                                                                  exceed     fines; and tax   To candidates for governor and lieutenant
Maryland       ...                        ...         ...         $500 per   add-ons.         governor only.
                                                                                              To candidates for certain offices abiding by
                                                                                              expenditure limits and raising specified
                                                                                              qualifying contributions in statewide
Massachusetts . . .                       ...         $1 (a)       ...       checkoff         primary and general elections.
                                                                                              To candidates in gubernatorial primaries
                                                                                              and candidates for governor and lieutenant
Michigan       ...                        ...         $3 (a)       ...       Checkoff         governor in general election.
                                                                                              To qualifying candidates for governor, lt.
                                                                                              governor, attorney general, other statewide
               Refund up to $50                                              Direct           offices, and state senator and state
               for contributions                                             appropriations, representative, after primary and general
               to political parties                                          checkoff, excess elections; to the state committee of a
               and qualified                                                 anonymous        political party for multi-candidate
Minnesota      candidates. (a)      ...               $5 (a)       ...       contributions    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, to
                                                                           income tax          otherwise qualified candidates for
                                                                           refund, and         governor, lieutenant governor, secretary of
                                                                           amounts repaid      state, attorney general, auditor of public
                                                                           to campaign         accounts, legislature, public service
                                                                $2 of      finance             commission, board of regents of the
                                                                income tax limitation cash     University of Nebraska, and state board of
Nebraska    ...                          ...           ...      refund.    fund by             education who agree to abide by the
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. No credit
             for contributions
             to statewide and
             state legislative
             candidates who do
             not file declaration
             of limitation on
Oregon       expenditures.          ...   ...      ...        ...             ...
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
                                                              from revenue    designating the party in each county to the
                                                              from sales and total number of taxpayers in the state who
Utah            ...                 ...   $1       ...        use taxes).     designate the party.
Vermont         ...                 ...   ...      …          …               …
                                                   $25 (a) of
                                                   income tax
Virginia      …                     ...   ...      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         ...                 ...   ...      ...        ...              ...

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) Declared unconstitutional and no longer collected
(g) effective Jan. 1,1995
(h) effective with 1996 election year

				
DOCUMENT INFO
Description: Wisconsin Supreme Court Joint Accounts document sample