State law requires political committees to report the name, street address, occupation and employer for each individual whose contributions aggregate to $100 or more 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 $8,100 for each primary or general election. The maximum contribution by a registered Small Contributor Committee is $16,200 for each primary or general election.