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taxpayer checkoff system
A mechanism whereby U.S. taxpayers can choose to contribute $3 of their annual federal income tax payment to a public fund for financing presidential elections. To contribute, taxpayers simply check a box on their tax return that says that they want to participate in this system. Making the contribution does not raise or lower an individual�s taxes; it simply deposits $3 of the tax payment into the presidential election campaign fund. (See Public funding)
Source : LawyerIntl.com
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