I previously suggested here that each taxpayer should be allowed to earmark a small portion of his or her tax payments – perhaps two hundred dollars -- to support election of one or more candidates to public office:
http://www.legalethicsforum.com/blog/2012/10/a-tax-cut-for-democracy.html
Taxpayer financing of political campaigns is critically important now that the Supreme Court held in Citizens United that the First Amendment protects the free speech rights of corporate expenditures on electioneering communications. Ordinary citizens who lack the means to finance such expenditures also deserve a meaningful voice in financing political campaigns, and an opportunity to support candidates of their choice. Payment of taxes should be conditioned upon the taxpayer having this right.
It is time for concrete proposals for constitutional amendments and statutes at the federal and/or state levels. Suggested language is set forth below:
Taxation Only With Representation Amendment to the United States Constitution
Neither the government of the United States nor any state or subdivision thereof shall levy an income tax, sales tax, property tax, inheritance tax or any other tax upon any natural person over 18 years of age who is a citizen of the United States or upon his or her estate unless the United States government or the state levying said taxes pays an amount totaling at least two hundred dollars within the same calendar year or within the immediately following calendar year to the campaign of one or more candidates for elected federal or state or local office chosen by such citizen. A citizen’s right to designate taxpayer funded political contributions pursuant to this amendment is waived in any year in which the citizen fails to designate a recipient of such payment or dies before designating a recipient of such payment. Every five years after adoption of this amendment, Congress shall by statute or, in the event Congress shall not enact such a statute, the United States Treasury shall by regulation, adjust the taxpayer funded political contribution amount to be more or less than two hundred dollars to reflect changes in the purchasing power of the United States dollar within the preceding five years.
Taxation Only With Representation Amendment to a State Constitution
Neither this State nor a subdivision thereof shall levy an income tax, sales tax, property tax, inheritance tax or any other tax upon any natural person who is a resident of this State over 18 years of age or upon his or her estate unless the United States government or this State pays an amount totaling at least two hundred dollars within the same calendar year or within the immediately following calendar year to the campaign of one or more candidates for elected federal or state or local office chosen by such resident. A resident’s right to designate taxpayer funded political contributions pursuant to this amendment is waived in any year in which the resident fails to designate a recipient of such payment or dies before designating a recipient of such payment. Every five years after adoption of this amendment, the legislature shall by statute adjust the taxpayer funded political contribution amount to be more or less than two hundred dollars to reflect changes in the purchasing power of the United States dollar within the preceding five years.
Taxation Only With Representation Act [for the United States]
The United States government shall not levy an income tax, sales tax, property tax, inheritance tax or any other tax upon any natural person who is a citizen of the United States over 18 years of age or upon his or her estate unless the United States Treasury pays an amount totaling at least two hundred dollars within the same calendar year or within the immediately following calendar year to the campaign of one or more candidates for elected federal or state or local office chosen by such citizen. A citizen’s right to designate taxpayer funded political contributions pursuant to this amendment is waived in any year in which the citizen fails to designate a recipient of such payment or dies before designating a recipient of such payment. Every five years after the enactment of this provision, the United States Treasury shall by regulation adjust this taxpayer funded political contribution amount to be more or less than two hundred dollars to reflect changes in the purchasing power of the United States dollar within the preceding five years.
The United States Treasury shall within 180 days of enactment of this provision, promulgate rules and designate procedures for the purpose of implementing this provision.
Taxation Only With Representation Act [for a State]
Neither this State nor a subdivision thereof shall levy an income tax, sales tax, property tax, inheritance tax or any other tax upon any natural person over 18 years of age who is a resident of this State or upon his or her estate unless the United States government, this State, or one or more other government entities levying said taxes pays an amount totaling at least two hundred dollars within the same calendar year or within the immediately following calendar year to the campaign of one or more candidates for elected federal or state or local office chosen by such resident. A resident’s right to designate taxpayer funded political contributions pursuant to this amendment is waived in any year in which the resident fails to designate a recipient of such payment or dies before designating a recipient of such payment. [insert inflation adjustment provision]
The [State Treasurer] shall within 180 days of enactment of this provision, promulgate rules and designate procedures for the purpose of implementing this provision.
Notes:
- The state constitutional amendment and state statute allow the federal government to pay the political contributions instead of the state government. States that enact such provisions thus have an incentive to urge the federal government to enact a similar provision.by statute or Constitutional amendment.
- The state statute does not contain a specific inflation adjustment provision, leaving this matter to the discretion of the legislature. The federal and state statutes and the state constitutional amendment, however, do contain inflation adjustment provisions.