H.B. 200

1

INCOME TAX - ELECTION CAMPAIGN FUND
2 DESIGNATIONS
3 1998 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Raymond W. Short
6 Loraine T. Pace
David M. Jones

7 AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; INCREASING THE
8 DESIGNATION TO BE PAID INTO THE ELECTION CAMPAIGN FUND FROM $1 TO $2;
9 AND PROVIDING FOR RETROSPECTIVE OPERATION.
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 59-10-547, as last amended by Chapter 325, Laws of Utah 1996
13 Be it enacted by the Legislature of the state of Utah:
14 Section 1. Section 59-10-547 is amended to read:
15 59-10-547. Election Campaign Fund designations -- Transfer from General Fund --
16 Form and procedure.
17 (1) (a) Every individual other than a nonresident alien whose income tax liability, less any
18 credit allowed by this chapter, for any taxable year is [$1] $2 or more may designate that [$1] $2
19 be paid into the Election Campaign Fund established under Section 59-10-548.
20 (b) The commission shall transfer [$1] $2 from the General Fund to the Election Campaign
21 Fund for each campaign designation made on an individual income tax return.
22 (c) The transfer shall come from revenue generated from the sales and use tax.
23 (2) (a) A designation under Subsection (1) may be made with respect to any taxable year
24 at the time of filing the return for that taxable year.
25 (b) The form for the return shall be prepared by the commission to include provision for
26 a campaign contribution designation for any political party as defined by Section 20A-1-102 that

1 has qualified as a political party in the first six months of the calendar year for which the return
2 is prepared.
3 (c) The political parties shall be placed on the form in alphabetical order.
4 (d) Any individual who chooses to designate funds to the Election Campaign Fund shall
5 place a check mark opposite the name of the political party on the form provided by the
6 commission.
7 (e) The form shall also contain a box in which the taxpayer can indicate that no
8 contribution is to be made to any political party.
9 Section 2. Retrospective operation.
10 This act has retrospective operation for taxable years beginning on or after January 1, 1998.




Legislative Review Note
as of 12-1-97 10:11 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

Committee Note

The Revenue and Taxation Interim Committee recommended this bill.

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