H.B. 200 Enrolled

INCOME TAX - ELECTION CAMPAIGN FUND DESIGNATIONS
1998 GENERAL SESSION
STATE OF UTAH
Sponsor: Raymond W. Short
Loraine T. Pace
David M. Jones

AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; INCREASING THE
DESIGNATION TO BE PAID INTO THE ELECTION CAMPAIGN FUND FROM $1 TO $2;
AND PROVIDING FOR RETROSPECTIVE OPERATION.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-10-547, as last amended by Chapter 325, Laws of Utah 1996
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-10-547 is amended to read:
59-10-547. Election Campaign Fund designations -- Transfer from General Fund --
Form and procedure.
(1) (a) Every individual other than a nonresident alien whose income tax liability, less any
credit allowed by this chapter, for any taxable year is [$1] $2 or more may designate that [$1] $2
be paid into the Election Campaign Fund established under Section 59-10-548 .
(b) The commission shall transfer [$1] $2 from the General Fund to the Election Campaign
Fund for each campaign designation made on an individual income tax return.
(c) The transfer shall come from revenue generated from the sales and use tax.
(2) (a) A designation under Subsection (1) may be made with respect to any taxable year
at the time of filing the return for that taxable year.
(b) The form for the return shall be prepared by the commission to include provision for
a campaign contribution designation for any political party as defined by Section 20A-1-102 that
has qualified as a political party in the first six months of the calendar year for which the return
is prepared.
(c) The political parties shall be placed on the form in alphabetical order.
(d) Any individual who chooses to designate funds to the Election Campaign Fund shall

place a check mark opposite the name of the political party on the form provided by the commission.
(e) The form shall also contain a box in which the taxpayer can indicate that no contribution
is to be made to any political party.
Section 2. Retrospective operation.
This act has retrospective operation for taxable years beginning on or after January 1, 1998.

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