Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure

# (1)

# (a)

A resident or nonresident individual, other than a nonresident alien, may designate on the resident or nonresident individual's individual income tax return a contribution of $2 to the Election Campaign Fund created by Section 59-10-1312, if the resident or nonresident individual:

(i) has a liability under this chapter for a taxable year of $2 or more; and

(ii) files a return under this chapter.

# (b)

The commission shall transfer $2 from the General Fund to the Election Campaign Fund for each contribution made on an individual income tax return under this Subsection (1).

# (c)

The transfer described in Subsection (1)(b) shall be made from revenue generated from state sales and use tax revenues collected in accordance with Chapter 12, Sales and Use Tax Act.

# (2)

# (a)

A contribution under Subsection (1) may be made with respect to any taxable year at the time a resident or nonresident individual files a return for that taxable year.

# (b)

The commission shall include the contribution allowed by this section:

(i) on a return under this chapter; and

(ii) 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 commission shall place a political party described in Subsection (2)(b) on a return described in Subsection (2)(b) in alphabetical order.

# (d)

The commission shall include on a return described in Subsection (2)(b):

(i) the option for a resident or nonresident individual to indicate that no contribution is to be made to any political party; and

(ii) a statement that a contribution a resident or nonresident individual, other than a nonresident alien, makes under this section may not:

(A) increase the resident or nonresident individual's tax liability under this chapter; or

(B) reduce the resident or nonresident individual's refund under this chapter.
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