Public officials Election And Recall Act Article 42

The surplus of the campaign expenses paid by a candidate that is still within the limit for the maximum allowable mount of campaign funds prescribed in the preceding article, less any accepted donations or campaign subsidies granted in accordance with Article 43, may be listed in the itemized deductions of the annual declaration of comprehensive income tax for the year of the election day.The surplus of the recall expenditures paid by the primary person who proposed a recall and the person subject to recall that is still within the limit for the maximum allowable mount of campaign funds prescribed in the preceding article, less any accepted donations, may be listed in the itemized deductions of the annual declaration of comprehensive income tax for the year when it is announced that the recall is not established or the year when the vote takes place.The expenses specified in the preceding two paragraphs refer to expenses paid for campaign activities from the day public notice for the election is issued until thirty days after election day, or from the day the format for the list of signatures for the joint-signature petition is collected to the day it is announced that the recall is not established; if an established recall is declared, this shall be extended to thirty days after election day.