§11-226  Tax deductions.  (a)  As acondition of allowing an individual to take a tax deduction for campaigncontributions to a candidate pursuant to section 235-7(g)(2), a candidate shallhave filed an affidavit with the commission prior to or simultaneous with thefiling of the candidate's organizational report stating that the candidateshall not exceed the expenditure limit for the candidate's respective office asset forth in section 11-209.

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  An affidavit filedunder this section may not be rescinded.

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

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

(e)  The director of taxation shall only allowan 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 astatewide or county office, if a receipt is attached to the state income taxreturn.  Canceled checks or copies of the same shall be considered adequatereceipt forms.

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