30‑241 What this Subdivision is about30‑241 What this Subdivision is about

#### 30‑241 What this Subdivision is about Generally, you can deduct certain contributions and gifts to political parties, independent candidates and members. Contributions and gifts must be at least $2 and there is a limit on the total amount that you can deduct. Table of sections Operative provisions 30‑242 Deduction for political contributions and gifts 30‑243 Amount of the deduction 30‑244 When an individual is an independent candidate 30‑245 When an individual is an independent member