[EL] Tax incentives for political giving

[David Adamany]

I'm catching up with the avalanche of posts in the past week.   On July 21, Rick's blog noted that John McGinnis at SCOTUSReports had suggested tax credits for political contributions made by persons with incomes below $100,000.   In the period of reform zeal during the 1970s, both the federal government and a number of states tried tax deduction and tax credit arrangements.   Early evidence then was that very, very few people availed themselves of such tax benefits in the states that had them or on federal tax returns.  The numbers were well below the numbers who checked off a dollar for the Presidential Election Campaign Fund.   See Tax Notes, Vol VII, No. 1 (July 3, 1978).  Are there recent studies of actual state tax or federal tax data that show that tax deductions or credits have become more attractive to people or are more widely used in states that continue to have such systems?



David Adamany
Laura Carnell Professor of Law
and Political Science, and
Chancellor
1810 Liacouras Walk, Ste 330
Temple University
Philadelphia, PA 19122
(215) 204-9278


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