[EL] Tax incentives for political giving

[Dan Meek]

I don't know about other states, but Richard's table does not show the 
Oregon political income tax credit numbers.  It shows the numbers from a 
Oregon different law, enacted in 2009, that allows a $3 political party 
check-off on Oregon income tax returns.  This $3 is not a credit or a 
deduction.  It adds to the taxpayer's amount due or reduces her refund.  
The number of participants is very low. Oregon makes it cumbersome to 
use by requiring that the taxpayer to look up a code number in the 
instructions to the form in order to choose the recipient political party.

I have never seen data on which particular candidates, parties, or 
political committees receive Oregon tax-credited contributions. Oregon's 
income tax form does not require users of the tax credit to identify the 
recipients of the qualifying contribution(s).

Dan Meek

	503-293-9021 	dan at meek.net <mailto:dan at meek.net>	866-926-9646 fax



On 7/24/2012 2:17 PM, Richard Winger wrote:
Every year, the print issue of Ballot Access News carries a chart, 
showing how much money each political party in each state received, in 
the dozen states that have such programs on their state income tax forms.

Richard Winger
415-922-9779
PO Box 470296, San Francisco Ca 94147

--- On *Tue, 7/24/12, David Adamany /<adamany at temple.edu>/* wrote:


    From: David Adamany <adamany at temple.edu>
    Subject: [EL] Tax incentives for political giving
    To: "law-election at uci.edu" <law-election at uci.edu>
    Date: Tuesday, July 24, 2012, 1:24 PM

    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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