§11-226  Tax deductions.  (a)  As a
condition of allowing an individual to take a tax deduction for campaign
contributions to a candidate pursuant to section 235-7(g)(2), a candidate shall
have filed an affidavit with the commission prior to or simultaneous with the
filing of the candidate's organizational report stating that the candidate
shall not exceed the expenditure limit for the candidate's respective office as
set forth in section 11-209.



(b)  The affidavit shall remain effective until
the termination of the central committee of the candidate or the opening of
filing for the next succeeding election for the office held or sought at the
time of filing of the affidavit whichever occurs first.  An affidavit filed
under this section may not be rescinded.



(c)  The director of taxation shall not allow
any individual or married couple filing jointly to take a deduction against any
tax due, pursuant to section 235-7(g)(2), for any contribution to a candidate
for statewide or county office, who has not filed an affidavit as provided in
this section.



(d)  The commission shall forward a certified
copy of any affidavit filed under this section to the director of taxation.



(e)  The director of taxation shall only allow
an individual or married couple filing jointly to take an income tax deduction,
pursuant to section 235-7(g)(2), for any contribution to a candidate for a
statewide or county office, if a receipt is attached to the state income tax
return.  Canceled checks or copies of the same shall be considered adequate
receipt forms.



(f)  If a candidate has not filed an affidavit
pursuant to this section, the candidate shall inform all contributors to the
candidate's campaign in writing immediately upon receipt of the contribution
that they are not entitled to count their contributions to the candidate for
purposes of taking a tax deduction under this section. [L 1979, c 224, pt of
§2; am L 1981, c 178, §1; gen ch 1985]