Encourage small campaign donors by providing a tax credit for small donations
A proposal would provide a federal tax credit for small political donations — for example, a tax credit of up to $25 for donations to federal candidates. This would incentivize small-dollar donations from ordinary voters.
Arguments For & Against
Pro Argument
A tax credit for small donations reduces candidates' reliance on large donors and makes candidates more responsive to ordinary voters rather than wealthy special interests. When candidates can finance their campaigns with many small donations instead of a few large ones, they govern differently.
Con Argument
Using government money to fund election campaigns is inappropriate. Taxpayers should not be required to subsidize candidates they oppose.
Source document: Campaign-Finance-Quaire-0518-Updated-042820.pdf
| Type | Organization | Date | Nat | Rep | Dem | Gap | Metric |
|---|---|---|---|---|---|---|---|
| New PPC Survey (2026) | Program for Public Consultation | February 2026 | 67% | 63% | 72% | 9% | favor |
| Deliberative Survey | Program for Public Consultation | August 2017 | 60% | 53% | 67% | 14% | favor |
Program for Public Consultation — February 2026
Encouraging small campaign donors by making half of small donations to candidates by small donors refundable in the form of a tax credit.
Program for Public Consultation — August 2017
When a citizen contributes up to $50 to a specific candidate, half of the contribution would be refundable in the form of a tax credit. This would be limited to small donors, which would be people whose total donations to that candidate are no more than $300.
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