State law requires political committees to report the name, mailing address, occupation and employer for each individual whose contributions aggregate in excess of $100 per election cycle. Contributions are not tax deductible for state or federal income tax purposes. Contributions are subject to Prop 34 limits. The maximum contribution by an individual, union, or political action committee is $4,700 for the special or run-off election. The maximum contribution by a registered Small Contributor Committee is $9,300 for the special or run-off election.