Financial Disclosures: Income

2/23/2020

Nearly all states require legislators to disclose specific types of personal financial information, including occupation or income, business associations, and owned property.

Occupation or general income disclosure requirements often mandate that public officials identify any source of income, such as employment, professional services, gifts, honoraria, and others. Several states also include spousal income, but many also provide value thresholds under which no disclosure is necessary.

Although not always strictly “income,” disclosure laws may extend to relationships with businesses, such as ownership interests, investments, or any held positions of authority. Disclosing certain types of assets or debts may also be required, such as interests in real estate or trusts.

When a disclosure requirement exists, the rules might ask for specific amounts or values of an income source, asset, or debt. Alternatively, legislators may only need to indicate approximate ranges of value or may not be required to provide any information regarding amounts.

The following table provides information on the personal financial disclosures required of state legislators in each jurisdiction, divided into four columns: occupation or general income requirements, business associations, property, and amount categories.

Many states specify disclosure requirements by statute, but some do not. In these cases, states may defer to legislative rules or rules promulgated by ethics commissions to dictate what must be disclosed. The following table addresses statutory requirements only, so references to other rule sources may be required to understand the full scope of disclosure requirements in all states and territories.

This table is intended to provide general information and does not necessarily address all aspects of this topic. Because the facts of each situation may vary, this information may need to be supplemented by consulting legal advisors. All content is up to date through 02/23/2020.

Personal Financial Disclosure for State Legislators

State

Occupation/Income

Business Associations

Property

Amount Categories

Alabama

List of occupations to which 1/3 or more of working time was given by the official, employee, or spouse. Ala. Code § 36-25-14.

Must list total combined household income of official or employee as to include income from salaries, fees, dividends, profits, commissions, and other compensation. Ala. Code § 36-25-14.

Must disclose businesses and businesses of living spouse and dependents. Must list the names of each business and income derived from such business. Ala. Code § 36-25-14.

Name any business or subsidiary thereof in which the official, employee, spouse or dependents own 5% or more in stock, or serves as officer, director, trustee, or consultant where service provides income of at least $1,000 and < $5,000; or $5,000 >. Ala. Code § 36-25-14.

If official, employee, or spouse has engaged in a business which provides professional services or consultations, shall report number of clients of such business in amount categories and client categories. Retainers must also be disclosed. Ala. Code § 36-25-14.

Banks, savings and loan associations, insurance companies, mortgage firms, stockbrokers and brokerages or bond firms; and the indebtedness to combined organizations in categorical amounts. Real estate held for investment or revenue production by an official, spouse or dependents. If rent received from any governmental agency in Alabama, specific lease details must be disclosed. Homestead indebtedness excluded from disclosure requirements. Ala. Code § 36-25-14. 

No public employee occupying a position earning < $75,000 per year shall be required to file a statement of economic interests. Ala. Code § 36-25-14.

Economic interests generally: < $1,000; $1,000-$10,000; $10,000-$50,000; $50,000-$150,000; $150,000-$250,000; $250,000 >. Ala. Code § 36-25-14.

Client categories: Electric utilities, gas utilities, telephone utilities, water utilities, cable television companies, intrastate transportation companies, pipeline companies, oil or gas exploration companies, or both, oil and gas retail companies, banks, savings and loan associations, loan or finance companies, or both, manufacturing firms, mining companies, life insurance companies, casualty insurance companies, other insurance companies, retail companies, beer, wine or liquor companies or distributors, or combination thereof, trade associations, professional associations, governmental associations, associations of public employees or public officials, counties, and any other businesses or associations that the commission may deem appropriate. Ala. Code § 36-25-14.

Retainer categories: < $1,000; $1,000-$5,000; $5,000 >. Ala. Code § 36-25-14.

Real estate categories: < $50,000; $50,000-$100,000; $100,000-$150,000; $150,000-$250,000; $250,000 >. Rent and lease income categories: < $10,000; $10,000-$50,000; $50,000 >. Ala. Code § 36-25-14.

Indebtedness categories: < $25,000; $25,000-$50,000; $50,000-$100,000; $100,000-$150,000; $150,000-$250,000; $250,000 >. Ala. Code § 36-25-14.

Alaska

Income received or deferred, to be received by the discloser, spouse or domestic partner, dependent children, and the nondependent children living with the discloser. Alaska Stat. Ann. § 24.60.200.

Must include the following information: each source; recipient; amount or value; statement describing if earned by commission, by the job, by the hour, or some other method; approximate number of hours worked to earn the income; and description of the nature of each service performed and date of service. Alaska Stat. Ann. § 39.50.030.

Income disclosures include: names and addresses of the source and the recipient; amount; whether it was or will be earned by commission, by the job, by the hour, or by some other method; dates and approximate number of hours worked or to be worked to earn it; unless required by law to be kept confidential, a description sufficient to make clear to a person of ordinary understanding the nature of each service performed or to be performed and the date the service was performed or will be performed. Income received as compensation for personal services; a loan or loan guarantee; gifts, if exceeding $250. Alaska Stat. Ann. § 24.60.200.

Name and address of each business in which the person, spouse or domestic partner, or dependent child has an interest or was a stockholder, owner, officer, director, partner, proprietor, or employee during the preceding calendar year, except an interest of < $1,000 in the stock of a publicly traded corporation need not be included. Alaska Stat. Ann. § 39.50.030.

A list of all contracts and offers to contract with the state or an instrumentality of the state during the preceding calendar year held, bid, or offered by the person, spouse or domestic partner, dependent child, a partnership, LLC, or professional corporation of which the person is a member, or a corporation in which the person, spouse or domestic partner, or dependent child, hold a controlling interest. Alaska Stat. Ann. § 39.50.030.

Must include a disclosure of the formation or maintenance of a close economic association involving a substantial financial matter. Disclosure must be sufficiently detailed so that a reader can ascertain the nature of the association. A public official shall disclose a close economic association with: a legislator; a public official; a lobbyist; or a public officer if the person required to disclosure is the governor or lieutenant governor. Alaska Stat. Ann. § 39.50.030.

Identity and nature of each interest in real property, including an option to buy, owned during the preceding year by the person, spouse or domestic partner, or dependent child. Must also include each trust or fiduciary relationship. Alaska Stat. Ann. § 39.50.030.

Loan or loan guarantee made to the person, spouse or domestic partner, or dependent child, and the identity of the maker of the loan or guarantor and each creditor. Alaska Stat. Ann. § 39.50.030.

List of all mineral, timber, oil, or any other natural resource lease held, or lease offer made, during the preceding calendar year by the person, spouse or domestic partner, or dependent child, a partnership, limited liability company, or professional corporation of which the person is a member, or a corporation in which the person or the person's spouse, domestic partner, or dependent child, or a combination of them, holds a controlling interest. Alaska Stat. Ann. § 39.50.030.

$1,000 or more income for professional services, loan or guarantee, or in a trust or fiduciary relationship must be disclosed. Alaska Stat. Ann. § 24.60.200.

Arizona

The name and address of each employer and source of compensation other than gifts amounting to more than $1,000 received during the preceding calendar year by the public officer and household members in their own names, or by any other person for use or benefit of the public officer or household members, a description of services compensated for and the nature of the employer's business. Ariz. Rev. Stat. Ann. § 18-444.

Name of each source of a gift of more than $500 in the aggregate, excluding gifts by will or inheritance from relatives within the second degree. Ariz. Rev. Stat. Ann. § 18-444.

For a controlled business, description of goods or services provided. If any single source of compensation to the business during the preceding year amounts to > $10,000 and > 25% of gross income, shall also describe goods or services provided. For a dependent business, shall disclose a description of goods or services provided by the business or provided to the source of compensation. If the source of compensation is a business, the statement shall disclose a description of the business activities engaged in by the source of compensation. Ariz. Rev. Stat. Ann. § 18-444.

A list of all business licenses issued or held. Ariz. Rev. Stat. Ann. § 18-444.

The names and addresses of all businesses and trusts in which the public officer or household members had an ownership or beneficial interest of over $1,000 at any time during the preceding calendar year, and the names and addresses of all businesses and trusts in which the public officer or any household member held any office or had a fiduciary relationship, together with the amount or value of the interest and a description of the interest, office or relationship. Names and addresses of all creditors owed a debt of more than $1,000 or to whom a controlled business or a dependent business owed more than $10,000 which was also more than 30% of the total business indebtedness, listing each such creditor. Ariz. Rev. Stat. Ann. § 18-444.

All Arizona real property interests and real property improvements, excluding personal residences. A list of all bonds, with their values, issued by the State or any political subdivision, valued in excess of $1,000. Ariz. Rev. Stat. Ann. § 18-444. 

No need to disclose if under $1,000. Category 1, $1,000-$25,000. Category 2, $25,000-$100,000. Category 3, $100,000 >. Ariz. Rev. Stat. Ann. § 18-444.

Arkansas

Must identify each source of gross income received by the person and their spouse, and a brief description of the nature of the services for which the compensation was received. Ark. Code Ann. § 21-8-701.

The source, date, description, and fair market value of each gift of more than $100 received by the public servant, candidate or spouse or more than $250 received by dependent children. Ark. Code Ann. § 21-8-701.

Each nongovernmental source of payment of expenses for food, lodging, or travel that bears a relationship to the office when appearing in an official capacity when the expenses incurred exceed $150. Identify the name and business address of the person or organization paying the expenses and the date, nature, and amount of that expenditure. Ark. Code Ann. § 21-8-701.

Every office or directorship held by the public servant or candidate or spouse in any business, corporation, firm, or enterprise subject to jurisdiction of a state regulatory agency or subdivision. Ark. Code Ann. § 21-8-701.

Employment by any business under direct regulation or control by the governmental body which he or she serves shall set out this employment and the fact that the business is regulated by or subject to control of the governmental body. Ark. Code Ann. § 21-8-701.

If a public servant or any business in which they or a spouse is an officer, director, stockholder owning more than 10% of stock, and the owner, trustee, or partner shall sell any goods or services having a total annual value over $1,000 to the governmental body in which the public servant serves or is employed, then shall set out in detail the goods or services sold, the governmental body to which they were sold, and the compensation paid for each category of goods or services sold. Ark. Code Ann. § 21-8-701.

Name and address of each creditor owed over $5,000, excluding loans made in the ordinary course of business by a financial institution or other person who regularly and customarily extends credit. Also excludes debts owed to family. Ark. Code Ann. § 21-8-701.

Name and address of each governmental body owed a past-due amount and a description of the nature and amount owed. Ark. Code Ann. § 21-8-701.

Income disclosure: not required if under $1,000. Categories: $1,000-$12,500, $12,500 >. Ark. Code Ann. § 21-8-701.

California

Must disclose any income received during the immediately preceding 12 months. Cal. Gov't Code § 87201.

Income statements shall contain: The name and address of each source of income aggregating $500 >, or $50 > if a gift, and a general description of the business activity, if any, of each source. A description of the consideration, if any, for which income was received. If a gift, the amount and the date received, travel destination if a travel payment, advance, or reimbursement. If a loan, annual interest rate, security, and term. Cal. Gov't Code § 87207.

Income from a business entity required to be disclosed: Name, address, and general description of the business activity. Name of persons from whom the business received payments if share of gross receipts equal to or > $10,000 during a calendar year. Cal. Gov't Code § 87207.

Travel payments may be recorded as a gift or filed separately. Cal. Gov't Code § 87207.

Shall disclose any business positions held. “Business position” means director, officer, partner, trustee, employee, or holds any position of management, if the business entity or any parent, subsidiary, or otherwise related business entity has an interest in real property in the jurisdiction, or does business or plans to do business in the jurisdiction or has done business in the jurisdiction at any time during the two years prior to the date the statement is required to be filed. Cal. Gov't Code § 87209.

Must disclose investments and interests in real property. Cal. Gov't Code § 87201.

Investment or interest in real property required to be disclosed under this article: A statement of the nature of the investment or interest. Name of the business entity in which each investment is held, and a general description of business activity in which the entity is engaged. Location of the real property. Date of acquisition and disposal, if occurring within the reporting period. Excludes principal residence of the filer. Cal. Gov't Code § 87206.

Categories for real property investments: $2,000-$10,000; $10,000-$100,000; $100,000-$1,000,000; $1,000,000 >. Cal. Gov't Code § 87206.

Categories for income or loan: $500-$1,000; $1,000-$10,000; $10,000-$100,000; $100,000 >. Cal. Gov't Code § 87207.

Colorado

Disclosure shall include names of any source of income, including capital gains, of the filer, spouse, or minor children. Colo. Rev. Stat. Ann. § 24-6-202.

Disclose gifts valued over $53, including name of donor, value or amount of the gift and date received. Colo. Rev. Stat. Ann. § 24-6-203.

The name of each business, insurance policy, or trust in which the filer, spouse, or minor children have a financial interest over $5,000. The identity, by name, of all offices, directorships, and fiduciary relationships held by the filer, spouse, and dependent children. Also, any associated lobbyists, businesses regulated by the state, or creditors owed over $1,000. Colo. Rev. Stat. Ann. § 24-6-202.

Legal description of any interest in real property, including an option to buy, in the state in which the person making disclosure, spouse, or minor children have any interest, the market value of which is over $5,000. Colo. Rev. Stat. Ann. § 24-6-202.

None specified or found.

Connecticut

Includes information on the filer, and the filer's spouse: all sources of income, including employer name and description of income received over $1,000. Conn. Gen. Stat. Ann. § 1-83.

Includes information on the filer, and the filer's spouse and dependent children: names of all businesses with which associated; any leases or contracts with the state or an agency held or entered into with an associated business; name of any associated lobbyist, person doing business with or regulated by the state department or agency of employ. Conn. Gen. Stat. Ann. § 1-83.

Includes information on the filer, and the filer's spouse and dependent children: the name of securities in > $5,000 at fair market value; any known blind trust and the names of trustees; all real property and its location, whether owned or held in the name of a corporation, partnership or trust for the benefit of such individual; names and addresses of creditors owed debts of more than $10,000. Conn. Gen. Stat. Ann. § 1-83.

For securities over $5,000, must disclose retirement savings plan, retirement payroll deduction plans, government deferred compensation plan, or education savings plan. Conn. Gen. Stat. Ann. § 1-83.

None specified or found.

Delaware

The name, instrument and nature of ownership, and any management position held by, or constructively controlled by, the public officer from which income of more than $5,000 was either derived during the preceding calendar year or might reasonably be expected to be derived. The name, address and type of practice of any professional organization in which the public officer is the sole practitioner, officer, director or partner, or serves in any advisory capacity, or which is constructively controlled by the public officer, from which income of more than $5,000 was either derived during the preceding year or might reasonably be expected to be derived. Del. Code Ann. tit. 29, § 5813.

Income derived for services rendered exceeding $1,000 from a single source, unless otherwise identified. Any capital gain exceeding $1,000 from a single source other than from the sale of a residence occupied by the public officer. Any reimbursement for expenditures exceeding $1,000 from a single source. Any honoraria. Any gift with a value > $250, identifying the amount of each such gift. Del. Code Ann. tit. 29, § 5813.

None specified or found.

Each creditor indebted to for a period of 90 consecutive days or more during the preceding calendar year in an aggregate amount in excess of $1,000. Del. Code Ann. tit. 29, § 5813.

None specified or found.

District of Columbia

Name of each business entity in or from which the public official or their spouse, domestic partner, or dependent children that: produced income over $200; Received honoraria and income for services rendered over $200 per year, as well as identity of any client for whom the official performed a service related with the income if the client has a contract with the government of D.C. or stands to gain a direct financial benefit from legislation pending before the Council during the year Must describe nature of the service provided. D.C. Code Ann. § 1-1162.24.

All gifts received from a prohibited source valued aggregately of $100 or more per year. D.C. Code Ann. § 1-1162.24.

Name of each business entity in or from which the public official or their spouse, domestic partner, or dependent children: has a beneficial interest exceeding $1,000 aggregately; serves in any formal capacity or affiliation; has an agreement or arrangement for a leave of absence, future employment, including date of agreement, or continuation of payment by a former employer. D.C. Code Ann. § 1-1162.24. 

Any outstanding liability over $1,000 for borrowing by the public official, spouse, domestic partner, or dependent children from anyone other than a federal or state insured or regulated financial institution, including revolving credit and installment accounts from any business regularly engaged in the business of providing revolving credit or installment accounts, or a member of the person's immediate family. D.C. Code Ann. § 1-1162.24.

All real property located in D.C. in which the official, spouse, domestic partner, or dependent children have an interest valued over $1,000 or that produced income of $200, excluding personal residences. D.C. Code Ann. § 1-1162.24.

None specified or found.

Florida

Reporting requirements for gifts don't apply if from a reporting individual or a relative. Must report gifts. Includes a description of the gift, value, name and address of the donor, and date of gifting. Fla. Stat. Ann. § 112.3148.

Honoraria disclosures: Name, address, and affiliation of the person paying or providing the expenses; the amount of the honorarium expenses; the date of the honorarium event; a description of the expenses paid or provided on each day of the honorarium event; and the total value of the expenses provided to the reporting individual or procurement employee in connection with the honorarium event. Fla. Stat. Ann. § 112.3149.

Shall disclose: all sources of income over 5% gross income received, excluding public salary; and all sources of income to a business over 10% gross income of that business if the filer held a material interest from which he or she holds a material interest and exceeds $1,500. OR shall disclose: all sources of gross income over $2,500 received, excluding public salary; all sources of income to a business over 10% gross income of that business if the filer held a material interest and from which he or she received over $5,000. Fla. Stat. Ann. § 112.3145.

None specified or found.

If not held for investment purposes and if valued at over $1,000 in the aggregate, may be reported in a lump sum and identified as “household goods and personal effects”: Jewelry; Collections of stamps, guns, and numismatic properties; Art objects; Household equipment and furnishings; Clothing; Other household items; and Vehicles for personal use. Fla. Stat. Ann. § 112.3144.

Assets valued > $1,000 held jointly with another person, the amount reported shall be based on % of ownership in the property. However, assets that are held jointly, with right of survivorship, must be reported at 100% value. With respect to reporting liabilities > $1,000 jointly and severally liable, amount reported shall be based on % liability. Liability for a secured debt held jointly, with right of survivorship, must be reported at 100%. Fla. Stat. Ann. § 112.3144.

None specified or found.

Georgia

Must identify: each fee or honorarium accepted from speaking engagements, etc. which directly relate to official duties, with a statement identifying the fee or honorarium accepted and the person from whom it was accepted. Ga. Code Ann. § 21-5-50.

Must disclose any income or transaction valued aggregately per year at $9,000 or more if received by a candidate, associated business, or family member, and if from the State or a lobbyist. Ga. Code Ann. § 21-5-50.

Occupation, employer, and principal activity and address of such employer. Spouse's name, occupation, employer, and principal activity and address of employer. All fiduciary positions held, with a statement of the title of each position, name and address of the business entity, and the principal activity of the business. Ga. Code Ann. § 21-5-50.

Name, address, and principal activity of any business entity or investment, exclusive of mutual funds, and the office held and duties within such entity if a direct ownership interest which: Is more than 5% of the total interests in such business; or value of $5,000 or more. Ownership interests of spouse or dependent children, which is > 5% total interests in such business or investment or is valued > $10,000, or serves as an officer, director, partner, or trustee. Business transactions of filer, family, or associated business contracted with Georgia for $9,000 or more, aggregately. Ga. Code Ann. § 21-5-50.

Each tract of real property if a filer or candidate has direct ownership interest if $5,000.00 or more. Disclosure shall contain county and state, general description of the property, and value category Ga. Code Ann. § 21-5-50.

Property value categories: $5,000.00-$100,000.00; $100,000.01-$200,000.00; > $200,000.00. Ga. Code Ann. § 21-5-50.

Guam

Financial reports shall include a complete account of the official or candidate's gross income and that of his spouse and dependent children. Includes: names and addresses of all persons and organizations from whom honorarium or compensation for services were received; gross income derived from business enterprises including the amount thereof, the nature of the business interest, and names and addresses of such businesses; sources from which income was derived and the amounts thereof; royalties and dividends, both sources and amounts; names and addresses of all persons and organizations who discharged debts, with amounts; itemization of income or benefits from distribution in any share in a partnership or professional group, and names and addresses of all persons and organizations from whose payments were made, not including names and addresses if less than $1,000 or if privilege is granted by law (presumably, like there may be with attorneys' clients or doctors' patients); itemization of income derived from an estate or trust and the nature of the interest in the estate or trust. 4 G.C.A. § 13104.

All gifts to the official or candidate with an aggregate value over $100, or if over $500 for gifts to the candidate's spouse or dependent children. Reports shall also include a statement of any funds established for the official or candidate's assistance in defraying expenses which may be incurred by reason of his or her being an official or candidate, including the names and addresses of all contributors, amount of each contribution, and amount of each expenditure from such funds, and the purpose of any expenditures. 4 G.C.A. § 13104.

Gross income derived from business enterprises including the amount thereof, the nature of the business interest, and names and addresses of such businesses. 4 G.C.A. § 13104.

Itemization of all gains derived from dealings in real property, including the names and addresses of seller and purchaser and a brief description of the transaction which took place; sources of rents and amount thereof. Shall include a list of all assets held by the candidate or official, spouse, dependent children, or by any of them jointly, excluding household furnishings and personal effects. Names and addresses of each person and organization to whom the candidate or official, spouse, or dependent children owe $5,000 or more, specifying the amount of debt owed. 4 G.C.A. § 13104. 

None specified or found.

Hawaii

Shall disclose following interests of candidates, and their spouse and dependent children: Source and amount of all income of $1,000 or more. Haw. Rev. Stat. Ann. § 84-17.

Shall disclose following interests of candidates, and their spouse and dependent children: Amount and identity of every ownership or beneficial interest held having a value of $5,000 or more or equal to 10% business ownership and, if transferred, the date of transfer; Every officership, directorship, trusteeship, or other fiduciary relationship held, term of office and annual compensation; Names of clients represented before state agencies, except in ministerial matters, for a fee or compensation and the names of agencies involved; Amount and identity of every creditor interest in an insolvent business held valued at $5,000 or more. Haw. Rev. Stat. Ann. § 84-17.

Shall disclose following interests of candidates, and their spouse and dependent children: Street address, tax map key number, value of any real property in which the person holds an interest of $10,000 or more, a statement of the amount and nature of consideration received or paid in exchange and name person furnishing or receiving consideration; Name of each creditor owed $3,000 or more, the original amount and amount outstanding; debts of retail installment need not be disclosed. Haw. Rev. Stat. Ann. § 84-17.

Amount categories: $1,000-$10,000; $10,000-$25,000; $25,000-$50,000; $50,000-$100,000; $100,000-$150,000; $150,000-$250,000; $250,000-$500,000; $500,000-$750,000; $750,000-$1,000,000; $1,000,000 >. Amount of stock may be reported by number of shares. Haw. Rev. Stat. Ann. § 84-17.

Idaho

None specified or found.

None specified or found.

None specified or found.

None specified or found.

Illinois

Shall include following economic interests of filer and spouse: The nature of professional services and entity served if fees over $5,000; The nature of professional services and entity served if fees over $5,000; The name of any entity from which gifts or honoraria valued over $500 was received; Except for professional service entities, the name of any entity and position held if income over $1,200, if it does business in Illinois. 5 Ill. Comp. Stat. Ann. 420/4A-102.

Shall include following economic interests of filer and spouse: Name, address and type of practice of any professional organization or practice if an officer, director, associate, partner or proprietor, or served in any advisory capacity, if income over $1200; The name of any employing unit of government other than the unit or units of government in relation to which the person is required to file; Name and instrument of ownership in any entity doing business in Illinois, if ownership interest over $5,000 or if dividends over $1,200; Identity of any compensated lobbyist if there exists a close economic association, including the name of the lobbyist and the legislative matter lobbied, and a description of the principal’s business. 5 Ill. Comp. Stat. Ann. 420/4A-102.

Shall include following economic interests of filer and spouse: The identity, including the address or description of real estate, of any capital asset if capital gain of $5,000 or more. 5 Ill. Comp. Stat. Ann. 420/4A-102.

None specified or found.

Indiana

Name and nature of the business of any person from whom obtained 25% or more of filer or spouse's income. Ind. Code Ann. § 2-2.2-2-3.

A statement of economic interests must include the name of each employer and spouse’s employer. Sufficient detail about the nature of an employer's business. Ind. Code Ann. § 2-2.2-2-3.

The name of each business entity owned or operated by the filer or spouse, or is a member, or an officer or director, or has an ownership interest valued over $5,000. Must disclose name of each business entity with ownership interest value over $5,000 if owned by spouse, unemancipated children, or if filer is beneficiary. Must disclose any business equity interest valued over $500,000. Ind. Code Ann. § 2-2.2-2-3.

If employed by an employer that has a lobbyist as a member, officer, director, or manager, must report the lobbyist name, description of lobbyist activity. Ind. Code Ann. § 2-2.2-2-3.

Sale of agricultural or residential property not required to be disclosed. Ind. Code Ann. § 2-2.2-2-3.

None specified or found.

Iowa

List each business, occupation, or profession engaged in and the nature of that business, occupation, or profession. Any sources of income if over $1,000 per year gross income according to categories: Securities. Instruments of financial institutions. Trusts. Real estate. Retirement systems. Other income categories specified in state and federal income tax regulations. Iowa Code Ann. § 68B.35.

Must disclose business associations if it is a source of income exceeding $1,000 per year. Iowa Code Ann. § 68B.35.

Must disclose real estate interests if it is a source of income exceeding $1,000 per year. Iowa Code Ann. § 68B.35.

None specified or found.

Kansas

Must file statement of substantial interests. Kan. Stat. Ann. § 46-248. Includes: Compensation totaling $2,000 or more received by filer or spouse. Gifts or honoraria totaling $500 or more, received by filer or spouse. Excludes: bequeathals upon death of the donor, gifts from family, acting as trustee of a trust for the benefit of another. Kan. Stat. Ann. § 46-229.

Must file statement of substantial interests. Kan. Stat. Ann. § 46-248. Includes: Business ownership or interest over $5,000 or 5% total business if owned by filer or spouse. Must disclose if filer or spouse holds position as officer, director, associate, partner or proprietor of any business. Must disclose a business client if filer or spouse receives aggregate of $2,000 or more from fees or commissions. Kan. Stat. Ann. § 46-229.

None specified or found.

None specified or found.

Kentucky

Any occupations and sources of income of filer and spouse. Positions held by the filer or spouse in any business, partnership, corporation for profit, or corporation not for profit from which the filer receives compensation, and the name of that business, partnership, or corporation. Sources of gifts of money or property with a value over $200 to the filer or immediate family, except those from a family member. Ky. Rev. Stat. Ann. § 6.787.

All fiduciary positions in a business. The name of any legislative agent who is: A partner of the filer, or a partner of a family member; An officer or director of the filer's employer; An employer of the filer or a family member; or A business associate. The names of any of the filer's clients who are legislative agents or employers. Ky. Rev. Stat. Ann. § 6.787.

Names and addresses of all businesses, investments, or securities if the filer, spouse, or children had $10,000 or 5% ownership interest or more. Commercial, residential, or rural, and the location of all real property, other than the filer's primary residence, if an interest of $10,000 or more held by the filer, spouse, or children. The name of any creditor owed over $10,000, except consumer goods debts. Ky. Rev. Stat. Ann. § 6.787.

None specified or found.

Louisiana

For filer and spouse: name of employer, occupation, principal business address, job title, job description, amount of all income sources. Business income received if ownership exceeds 10% of a business, and if received from the state or a political subdivision or for services performed in connection with a gaming interest. La. Stat. Ann. § 42:1124.2.

For filer and spouse: The name, address, brief description of, and nature of association with, and amount of interest in each business if a director, officer, owner, partner, member, or trustee, and if owns an interest exceeding 10%. Name, address, brief description of, and nature of association with a nonprofit organization if a director or officer. La. Stat. Ann. § 42:1124.2.

Name and address of each creditor and guarantor owed any liability over $10,000, excluding: business loans, consumer credit, loans through the ordinary course of business of a licensed financial institution, or from a non-lobbyist family member. La. Stat. Ann. § 42:1124.2.

For filer and spouse: A brief description, value, and location of each parcel of immovable property if an interest of over $2,000. The name and a brief description of each investment security valued over $5,000, excluding variable annuities, life insurance, mutual funds, education or retirement investment accounts, government bonds, and cash or cash equivalent investments. A brief description, amount, and date of any purchase or sale over $5,000 of immovable property, tax credit certificates, stocks, bonds, or commodities futures, including options. Any loan secured by movable property, if such loan does not exceed the purchase price of the security. La. Stat. Ann. § 42:1124.2.

Category I, less than $5,000. Category II, $5,000-$24,999. Category III, $25,000-$100,000. Category IV, more than $100,000. La. Stat. Ann. § 42:1124.2.

Maine

For filer and spouse: The name and, job title of income earner. Each income source must be identified by name, address and principal type of business activity. Me. Rev. Stat. tit. 1, § 1016-G.

For filer and immediate family: if $2,000 or more received, shall identify source and type of economic activity and position held. Description of goods or services sold, rented or leased by an associated organization over $10,000 to a governmental agency, board or commission. Must notify of any substantial changes in income during a reporting period. Me. Rev. Stat. tit. 1, § 1016-G.

If the filer is an employee of another who has provided compensation of $2,000 or more, the name and address of the employer. Shall identify the title and position held. If self-employed, the name and address of the business and each source of income derived from self-employment that represents more than 10% of gross or $2,000, whichever is greater. Income of $2,000 or more and a description of the nature of the income. Income source of $2,000 or more derived from providing legal services, and description of the area of law. Me. Rev. Stat. tit. 1, § 1016-G.

The specific source of each gift received. Each honorarium of $2,000 or more. Me. Rev. Stat. tit. 1, § 1016-G.

For filer and immediate family: Name, address and principal business activity of any business owned or controlled, more than 5% of the outstanding equity, if received revenue of $2,000 or more. Any offices, trusteeships, directorships or positions of any nature, whether compensated or uncompensated, held with any for-profit or nonprofit firm, corporation, association, limited liability company, partnership or business. All reportable liabilities. Me. Rev. Stat. tit. 1, § 1016-G.

None specified or found.

None specified or found.

Maryland

A schedule of each gift valued over $20 or valued aggregately over $100, from a regulated lobbyist or entity regulated by or doing business with the state. See also: gift definitions. Md. Gen. Provis. § 5-607.

For filer and family members: List name and address of each place of salaried employment. If sole or partial owner, and if received earned income. If a regulated lobbyist, the employing entity. No need to disclose minor child’s employment or business, unless subject to regulation or authority of employing agency or contracts exceeding $10,000 with the employing agency. Md. Gen. Provis. § 5-607.

Statement shall include a schedule of each interest in a corporation, partnership, limited liability partnership, or limited liability company. Schedule shall include: name and address of principal office; nature and amount of the interest held; if interest was acquired during the applicable period: date and manner of acquisition; identity of entity from which interest was acquired; nature and amount of consideration given; value of interest when acquired; if any interest was transferred: description of interest transferred; nature and amount of consideration received; identity of entity to which interest was transferred. Md. Gen. Provis. § 5-607.

Statement shall include a schedule of each interest in and debt owed to a business entity doing business with the State. Schedule shall include: name and address of principal office; nature and amount of the interest held; if any interest was acquired during the applicable period, date and manner acquired, identity of entity from which interest was acquired, nature and amount of the consideration given, value of interest when acquired; if transferred during the applicable period: description of interest transferred, nature and amount of consideration received, identity of entity to which interest was transferred. Md. Gen. Provis. § 5-607.

For filer or family member: All offices, directorships, and salaried employment, or any similar interest in business entities doing business with the State. Disclosure shall include: name and address of principal office, nature of position or interest and date commenced, name of each governmental unit entity is doing business with, nature of the business. Md. Gen. Provis. § 5-607.

Shall include a schedule of each interest in real property, including each interest held in the name of a partnership, limited liability partnership, or limited liability company in which the individual held an interest. For each interest reported, shall include: nature of the property; address or legal description; nature and extent of property interest; the date and manner acquired; identity of entity from which interest was acquired; nature and amount of consideration given; value of the interest when acquired; if any interest transferred during the applicable period: description of interest transferred; nature and amount of consideration received; identity of the entity to which interest was transferred; identity of any other entity with an interest. Md. Gen. Provis. § 5-607.

For family or filer: interests controlled, held by an entity in which 30% or more interest is held, or held in trust or estate. Md. Gen. Provis. § 5-608.

None specified or found.

Massachusetts

Name and address of donor and value of any gifts or honorarium aggregating over $100 if the source is a person with direct interest in legislation, legislative action, or a matter before a governmental body; or if the source is a person with a direct interest in a matter before an employing governmental body. Name and address of source, and value of any reimbursement for expenses aggregating over $100 if source is a legislative or executive agent; if source has a direct interest in legislation, legislative action, or a matter before a governmental body; or if source has a direct interest in a matter before the governmental body by which the recipient is employed. Mass. Gen. Laws Ann. ch. 268B, § 5.

Must disclose amount of income from any business associated with if over $1,000. Mass. Gen. Laws Ann. ch. 268B, § 5.

Name and address, nature of association, share of equity, and amount of income if over $1,000 derived from each associated business. Name and address of any business taking a leave of absence from. Identity of any equity in an associated business transferred to a family member. Mass. Gen. Laws Ann. ch. 268B, § 5.

Description and amount of value of all real property within the commonwealth, with value over $1,000. If transferred during the year, name and address of transferee. Identity of all investments valued over $1,000 beneficially owned, and amount of income if over $1,000 from any security issued by the commonwealth. Name and address of each creditor owed over $1,000, the original amount, amount outstanding, terms of repayment, and general nature of the security pledged. Excludes primary residence mortgage, retail installment transactions, educational loans, medical expenses, debts incurred in ordinary course of business, family debts, and alimony or support payments. Name and address of any creditor who has forgiven a debt over $1,000, and amount forgiven, excepting if creditor is a relative. Mass. Gen. Laws Ann. ch. 268B, § 5.

None specified or found.

Michigan

None specified or found.

None specified or found.

None specified or found.

None specified or found.

Minnesota

The principal business or professional activity category if: receives more than $250 in any month as an employee, if an ownership interest of 25% or more, or if received compensation over $2,500 as an independent contractor. Amount of each honorarium over $50 received, name and address of the source. Minn. Stat. Ann. § 10A.09.

If represents a client for a fee before an individual, board, commission, or agency with rulemaking authority, must disclose participation within 14 days. Minn. Stat. Ann. § 10A.08.

List all real property within the state, excluding homestead, if holds a fee simple interest, mortgage, contract for deed, or option to buy, if interest valued over $2,500; or option to buy if valued over $50,000. The same applies for holdings of a partnership if a member. Full name of each owned security valued over $10,000. Upon written request and for good cause shown, board may waive requirement to disclose the address of real property if a secondary residence. Minn. Stat. Ann. § 10A.09.

For filer or family: Any investments, ownership, or interests in property connected with pari-mutuel horse racing. Minn. Stat. Ann. § 10A.09.

None specified or found.

Mississippi

Title, position and offices. All occupations of filer and household members. All public bodies from which the filer or a household member received compensation over $1,000. Miss. Code. Ann. § 25-4-27.

For filer or household member: Names and addresses of businesses if held a position, and name of the position, if: receives over $2,500 per year, owns 10% or more, or ownership interest exceeds $5,000. Also, must disclose if an employee, director, or officer of a business, and if any representation for compensation before any authority of state or local government, excluding the courts, and excluding if routine or uncontested matters. Miss. Code. Ann. § 25-4-27.

None specified or found.

None specified or found.

Missouri

For filer, spouse, and dependent children: Name and address of each employer if income received of $1,000 or more. Name and address of any source if received $1,000 or more of income. Name and address of each gift or honoraria source, if over $200, excluding if from family. For family, date and identities of parties to each transaction with value over $500, if with a political subdivision, other than compensation received as an employee or payment of any tax, fee or penalty due to the political subdivision, and other than transfers for no consideration to the political subdivision. Mo. Ann. Stat. § 105.485.

Lodging and travel expenses if incurred outside Missouri, excepting if: Paid in the ordinary course of business related to duties of office; Reimbursement as provided by law; Paid by family members; Expenses reported by the campaign committee or candidate committee; or For purely personal purposes not related to official duties, from a non-lobbyist. Statement shall include name and address of who paid expenses, date expenses incurred, amount, location of travel and lodging, and nature of the services or reason for expenses. Mo. Ann. Stat. § 105.485.

For filer, spouse, and dependent children: Name and address of each sole proprietorship owned. The name, address and general of nature business conducted for each general partnership and joint venture if partner or participant. Name and address of each partner or coparticipant. Name, address and general nature of business conducted of any closely held corporation or limited partnership if owns 10%. Name of any publicly traded corporation or limited partnership listed on a regulated stock exchange or automated quotation system if owned 2% or more. Mo. Ann. Stat. § 105.485.

Name and address of each entity if owned equity interest valued over $10,000, but if entity is a corporation listed on a stock exchange, only name of corporation need be listed. Name and address of each corporation if director, officer or receiver. Name and address of each not-for-profit, association, organization, or union, except for unpaid positions with churches, fraternal organizations or service clubs. For each excepted entity, a general description of the nature and purpose of the organization. Mo. Ann. Stat. § 105.485.

Name, position and relationship of any immediate family if: employed by Missouri, a lobbyist, an agent of the department of revenue. Mo. Ann. Stat. § 105.485.

For filer, spouse, and dependent children: Location, classification, size, description of the major improvements, and use for each parcel of real property in the state, excluding a personal residence, if value $10,000 or more of vested interest. If transferred, name and address of persons furnishing or receiving consideration. Mo. Ann. Stat. § 105.485.

Assets in any revocable trust. Mo. Ann. Stat. § 105.485.

None specified or found.

Montana

Each employing entity from which benefits are currently received. Mont. Code Ann. § 2-2-106.

Type of business of filer. If an officer or director in an entity. Each business or professional entity or trust with an interest held. Mont. Code Ann. § 2-2-106.

All real property other than a personal residence if holds an interest. Mont. Code Ann. § 2-2-106.

None specified or found.

Nebraska

Name, address, and nature of business or government body if income of $1,000 or more received, and nature of services rendered. For gifts over $100 value, name, address, and occupation or nature of business of donor, description and circumstances of gift, and monetary value category. Neb. Rev. Stat. Ann. § 49-1496.

Name, address of and nature of association with any associated business. Name and address of any entity if position of trustee held. Neb. Rev. Stat. Ann. § 49-1496.

If over $1,000, a description, but not value, of: nature and location of all real property in the state excluding residence, checking and savings accounts, issuer of stocks, bonds, and government securities, and all other property owned or held to produce income, excluding property owned or used by an associated business. Name and address of each creditor owed or guaranteed, by the filer or immediate family, $1,000 or more, except: Accounts payable; Retail installment debts; Ordinary loans by financial institutions; Loans from a relative; Land contracts. Neb. Rev. Stat. Ann. § 49-1496.

Gift reporting categories: $100.01-$200; $200.01--$500; $500.01--$1,000; $1,000.01 >. Neb. Rev. Stat. Ann. § 49-1496.

Nevada

For filer and household members over 18: Each source of income. No listing of individual clients required, but a general source such as “professional services” must be disclosed. Nev. Rev. Stat. Ann. § 281.571.

For educational or informational meetings, events or trips, shall disclose purpose and location, host organization, identity of each person providing any related thing of value, and aggregate value of things provided. If gifts received valued over $200 aggregately, must list all such gifts, values of each gift, and the identity of the donor. Nev. Rev. Stat. Ann. § 281.571.

For filer or household member: each business entity if involved as a trustee, beneficiary of a trust, director, officer, owner, partner, holder of 1% or more stock or securities issued by a business entity. Nev. Rev. Stat. Ann. § 281.571.

For filer and household members: Specific location and use of real estate, excluding personal residence, if has a legal or beneficial interest valued at $2,500 or more and is located within Nevada or an adjacent state. Name of each creditor owed $5,000 or more, excluding: mortgage or deed of trust for personal residence or personal auto loan. Nev. Rev. Stat. Ann. § 281.571.

None specified or found.

New Hampshire

For filer or household member: financial interest in any businesses, professions, occupations, groups, or matters listed: Any profession, occupation, or business licensed or certified by New Hampshire, listing each such profession, occupation, or category of business. Health care. Insurance. Real estate, including brokers, agents, developers, and landlords. Banking or financial services. State, county, or municipal employment. The New Hampshire retirement system. The current use land assessment program. Restaurants and lodging. The sale and distribution of alcoholic beverages. The practice of law. Any business regulated by the public utilities commission. Legal forms of gambling or charitable gaming. Education. Water resources. Agriculture. New Hampshire taxes, specifying if business profits tax, business enterprise tax, or interest and dividends tax. N.H. Rev. Stat. Ann. § 14-B:8.

For filer or household member: Any financial interest in a business, profession, occupation, group, or matter if a change in law, administrative rule, or other official action by the general court affecting such would potentially have a financial effect distinct from and greater than the public at large. N.H. Rev. Stat. Ann. § 14-B:8.

The list of required disclosures includes if a filer or household member has an interest in real estate, and several other matters that may include property under specific conditions. See N.H. Rev. Stat. § 14-B:8 for more information.

None specified or found.

New Jersey

None specified or found. Members of the legislature subject to an ethics complaint may be required to submit "detailed financial disclosures," but the exact contents do not seem to be clearly specified by statute, nor was I able to locate any general statutory financial disclosure requirements for state legislators. N.J.S.A. 52:13D-22.

None specified or found.

None specified or found.

None specified or found.

New Mexico

For filer and spouse: Name and address of employer, title or position held, brief description of the nature of business or occupation. All sources of gross income over $5,000. All New Mexico professional business licenses. Each state agency sold goods or services over $5,000. N.M. Stat. Ann. § 10-16A-3.

For filer and spouse: All business interests if $10,000 or more in a New Mexico business or entity, any position held and general statement of purpose of the entity. All memberships held on for-profit business boards in New Mexico. N.M. Stat. Ann. § 10-16A-3.

For filer and spouse: General description of real estate type owned in New Mexico excluding personal residence, county of location. N.M. Stat. Ann. § 10-16A-3.

Identify income source by general category descriptions: law practice or consulting operation or similar business, finance and banking, farming and ranching, medicine and health care, insurance, oil and gas, transportation utilities, general stock market holdings, bonds, government, education, manufacturing, real estate, consumer goods sales, or “other.” Some additional requirements for law practices and lobbyist spouses. N.M. Stat. Ann. § 10-16A-3.

New York

For filer, spouse, and unemancipated children: Extensive disclosure requirements that generally set a $1,000 disclosure threshold. All sources of income, any agencies regulating businesses or employment, all gifts excluding those from relatives, and excluding campaign contributions. Must also describe terms of and parties to any agreement with any person, firm, or corporation with respect to employment after leaving office or position. N.Y. Pub. Off. Law § 73-a.

Any interest over $1,000 held, or held by a partnership if a member, or corporation, if owned or controlled 10% or more of stock, in any contract made or executed by an agency. List name, principal address and general description or nature of business activity of any entity if investment over $1,000, securities and real property. N.Y. Pub. Off. Law § 73-a.

Identity and value of each interest in a trust, estate or other beneficial interest, including retirement and deferred compensation plans if beneficial interest over $1,000. Indicate percentage of ownership if holds more than 5% of stock if publicly traded or more than 10% if not publicly traded. Also list securities owned for investment purposes by a corporation. All debts over $1,000. N.Y. Pub. Off. Law § 73-a.

Location, size, general nature, acquisition date, market value and percentage of ownership of any real property if a held interest exceeds $1,000. N.Y. Pub. Off. Law § 73-a.

Categories: $0; any-$1,000; $1,000-$5,000; $5,000-$20,000; $20,000-$50,000; $50,000-$75,000; $75,000-$100,000; $100,000-$150,000; $150,000-$250,000; [continues in $100,000 increments]; $10,000,000 >. N.Y. Pub. Off. Law § 73-a.

North Carolina

For filer and immediate family: Occupation, employer, and business. Name of each source of income of over $5,000. If a licensed professional or provides consulting services, categories of business and the nature of services rendered, if received over $10,000. List of all things with a value of over $200.00 received without valuable consideration and under circumstances that a reasonable person would conclude that the thing was given for lobbying. N.C. Gen. Stat. Ann. § 163A-189.

List of societies, organizations, or advocacy groups, pertaining to subject matter areas over which the public servant's agency or board may have jurisdiction, if a director, officer, or governing board member. Any associated nonprofit or business. N.C. Gen. Stat. Ann. § 163A-189.

For filer and immediate family: Each asset and liability of whatever nature valued at $10,000, unless held in a blind trust. Includes: real estate, personal property, each owned company. Excludes indebtedness on filer’s primary personal residence. N.C. Gen. Stat. Ann. § 163A-189.

None specified or found.

North Dakota

For filer and spouse: Name of the business or employer and an identification of the principal source of income, defined in the state income tax return as “principal occupation.” N.D. Cent. Code Ann. § 16.1-09-03.

For filer and spouse: Name of each business or trust, if has a financial interest. List of associations or institutions if closely associated, or if serves as director or officer, which may be affected by legislative action. Identity of all business offices, business directorships, and fiduciary relationships held. N.D. Cent. Code Ann. § 16.1-09-03.

None specified or found.

None specified or found.

Ohio

Identify every income source received, and brief description of services provided. Shall identify every income source, and amount received, from a legislative agent, and a description of services provided. Donors of gifts of over $75, or $25 if from a legislative agent. Excludes gifts from family. Source of food and beverages exceeding $100 not provided to a qualifying meeting, panel, seminar, or speaking engagement participant. Ohio Rev. Code Ann. § 102.02.

Name of every trust, partnership, or association incorporated or authorized to do business in Ohio or holds a certificate of compliance authorizing it to do business in this state, if it transacts business in this Ohio and had a value over $1,000, or if holds an office or has a fiduciary relationship. Ohio Rev. Code Ann. § 102.02.

All fee simple and leasehold interests if holds legal title to or a beneficial interest in real property located within Ohio, excluding residential and recreational property. Names of all debtors owed over $1,000, excluding debts from ordinary business conduct or profession or residential or real property debts. Ohio Rev. Code Ann. § 102.02.

Income categories: 0-$1000; $1000-10,000; $10,000-$25,000; $25,000-$50,000; $50,000-$100,000; $100,000 >. Ohio Rev. Code Ann. § 102.02.

Oklahoma

No disclosures directly required by statute were found. However, State Ethics Commission rules (current as of 02/23/2020) require the disclosure of all material financial interests, which is defined to include, including if such applies to a spouse or dependent: any sources of income derived from employment, other than compensation pertaining to the elected office in which the state officer serves, if $20,000 or more. Rule 3.16.

No disclosures directly required by statute were found, although, State Ethics Commission rules (current as of 02/23/2020) require the disclosure of all material financial interests, which is defined to include, including if such applies to a spouse or dependent: ownership interest in a private business if interest or income worth $20,000 or more; ownership interests of 5% or more in a business entity; ownership interest, excluding salary, of $50,000 or more; interests that arise as a result of service as director or officer of a business entity. Rule 3.16.

None specified or found.

None specified or found.

Oregon

For filer and household members: Names, addresses, and descriptions of income sources that produce 10% or more total household income. Honoraria and other items with a value over $15 received, the provider of each, and date and time of the event where received. Name, principal address and brief description of each income source over $1,000, if source is an individual or business with a legislative or administrative interest or could reasonably be expected to do business with the governmental agency of the public official holds or exercises any authority. Or. Rev. Stat. Ann. § 244.060.

All expenses with aggregate value over $50 received when participating in a convention, mission, trip or other meeting, including name and address of the entity paying expenses, nature of the event and date and amount of expense. Or. Rev. Stat. Ann. § 244.060.

For filer or household member: Names of all positions as officer of a business and directorships held, and principal address and brief description. Names doing business under, principal address and a brief description. Or. Rev. Stat. Ann. § 244.060.

For filer or household member: All real property if any ownership interest or other rights of any kind located within geography of the office held. Excludes principal residence. Or. Rev. Stat. Ann. § 244.060.

None specified or found.

Pennsylvania

Occupation or profession. Name and address for sources of income of $1,300 or more. Name and address of donors of gifts valued at $250 or more aggregately, and circumstances of each gift, excluding non-lobbyist friend and familial gifts. Name and address of source and amount of payment or reimbursement for transportation and lodging or hospitality received if over $650 in an aggregate. 65 Pa.C.S.A. § 1105.

Any office, directorship or employment in any business entity. Any financial interest in any for-profit legal entity. Identity of financial interests in an associated business if transferred to an immediate family member. 65 Pa.C.S.A. § 1105.

Any interest in any real estate sold, purchased, or leased to or from the Commonwealth, any of its agencies or subdivisions, or which was subject to condemnation proceedings. Name and address of each creditor owed over $6,500, excluding if between immediate family members or mortgages securing principal or secondary residence. 65 Pa.C.S.A. § 1105.

Except where an amount is required, the statement of financial interests need not include specific amounts for the items required to be listed. 65 Pa.C.S.A. § 1105.

Puerto Rico

Names under which the filer does business, occupation, profession or trade, name and address of the main place of business or work. 3 L.P.R.A. § 1858c.

All work or business relations; Name, addresses, and name(s) under which the members of the filer's family unit are doing business, that have done business with the Government during the period covered by the report or that are partners, directors, or employees of business or entities that have done business with or rendered services to the Government during such period. 3 L.P.R.A. § 1858c.

Income or interest earned by the filer, family unit, on real or personal property and on any property in its broadest sense. Assets (or debts) over $1,000, including bank accounts, stocks, mutual funds, etc. Shares in trusts or estates. 3 L.P.R.A. § 1858c.

None specified or found.

Rhode Island

Identification of source of all income received as beneficiary of a trust and identification of each asset if over $1,000. For filer, spouse and dependent children: Identification of any gift donor if over $100, description of each gift, excluding if from a family member or a properly reported campaign contribution. RI ST § 36-14-17.

The date and nature of business if: a business entity held with a held 10% or greater equity interest or $5,000 or greater value interest has done business with an agency or if subject to direct, substantial regulation greater. All sources of occupational income identified by employer or, if self employed, by nature of occupation or profession, and if income received from a state or municipal agency, name and address of agency and nature of services rendered. All boards of directors if a member and executive positions held in any business entity, stating name and address of each entity. RI ST § 36-14-17.

Name and address of any business entity if holds a 10% or greater equity interest or $5,000 or more, and must identify any person or entity owed over $1,000, excluding relatives, credit card transactions, or licensed financial institutions. RI ST § 36-14-17.

All real property if held a financial interest, excluding if used exclusively as principal residence. RI ST § 36-14-17.

Occupational income categories: $200-$1,000; $1,000-$10,000; $10,000-$25,000; $25,000-$50,000; $50,000-$100,000; $100,000-$200,000; $200,000-$500,000; $500,000-$1,000,000; $1,000,000 >. RI ST § 36-14-17.

South Carolina

Business or government address, and workplace telephone number. Name of each organization which paid or reimbursed for expenses related to speaking before a group, amount of payment or reimbursement, and purpose, date, and location of speaking engagement. Source and a brief description of any gifts donated due to official position or office, or conducts activities regulated by the official’s agency if valued at $25 or more. S.C. Code Ann. § 8-13-1120.

For filer and immediate family: Source, type, and amount or value of income, excluding tax refunds, of substantial monetary value received from a governmental entity. S.C. Code Ann. § 8-13-1120.

Identity business or entity if held or controlled, in the aggregate, securities or interests constituting 5% or more of total issued and outstanding securities and interests valued at $100,000 or more. If receives compensation from an individual or business which contracts with the associated governmental entity, must report name and address of that individual or business and amount of compensation. S.C. Code Ann. § 8-13-1120.

For filer or immediate family: A listing by name and address of each creditor owed over $500, if creditor is subject to regulation by the filer or sought an arrangement with the filer's agency or department other than for a credit card or retail installment contract. Must disclose if an associated business works with a lobbyist. S.C. Code Ann. § 8-13-1120.

For filer and immediate family: Description, value, and location of all real property owned, or options to purchase, if public improvements over $200 on or adjacent to the property, or if a possible conflict of interest exists. S.C. Code Ann. § 8-13-1120.

If a sale, lease, or rental of personal or real property is to an instrumentality of government: a copy of the contract, lease, or rental agreement must be attached to the statement of economic interests. S.C. Code Ann. § 8-13-1120.

None specified or found.

South Dakota

Statutes designate the secretary of state to prescribe and provide the forms for reporting close economic interests. S.D. Codified Laws § 3-1A-5. Close economic interest is defined as any enterprise that contributes over 10% or $2,000 to gross family income. S.D. Codified Laws § 3-1A-1.

Any enterprise if over 10% capital or stock is controlled. S.D. Codified Laws § 3-1A-1.

None specified or found.

None specified or found.

Tennessee

For filer, spouse and minor children: Sources of private income over $1,000. For filer and spouse: Entities to which professional services are furnished. Any retainer fee received from any entity in the practice of influencing legislation. Amount and source, by name, of any: Contributions from private sources for use in legislative duties, excluding campaign funds. Travel expenses paid by a person with an interest in a public policy of this state if for informing or advising the member with respect to the public policy. Tenn. Code Ann. § 8-50-502.

For filer, spouse and minor children: Any investment in any business over $10,000 or 5% of total capital. Any person, firm, or organization if compensated lobbying is done by any associate or associated firm, include the terms of any such employment and measures to be supported or opposed. Tenn. Code Ann. § 8-50-502.

Bankruptcy or discharge received within 5 years. For filer, spouse and minor children: Any loans over $1,000 from the same source, excluding loans from immediate family, ordinary loans from a licensed financial institution, ordinary secured loans, associated business loans. Tenn. Code Ann. § 8-50-502.

None specified or found.

Texas

Gift description and value. Tex. Gov't Code Ann. § 572.022. All sources of occupational income, employer, nature of the occupation, and identification of entities if substantial interest received a fee as a retainer if services not performed equal or over retainer amount, and fee amount category. Identification of each source and amount category of income over $500 from each source from interest, dividends, royalties, and rents. Identify source and amount category of all income received from trust, other than blind trust, if over $500. Donor of any transportation, meals, or lodging expenses. For filer, spouse and dependent children: Identify gift donor if value over $250, and description of gift. Tex. Gov't Code Ann. § 572.023.

Identification by name and category, shares of stock of any business entity held or acquired, and amount category of net gain or loss from any sale. Any business or professional association if 5% or more ownership held, acquired, or sold, or if 50% or more. All boards of directors if a member, and list executive positions held, of any business entity. Tex. Gov't Code Ann. § 572.023.

For real property, must disclose street address, number of lots or acres, county, street address, names of all persons with an interest in the property, excluding severed mineral interests. Tex. Gov't Code Ann. § 572.022.

All bonds, notes, and other commercial paper held or acquired, and amount category of net gain or loss realized from any sale. Identify each loan debtor owed over $1,000 and amount category. Identification of all beneficial interests in real property and entities, and amount category of net gain or loss from any sale. Tex. Gov't Code Ann. § 572.023.

General reporting categories: < $5,000; $5,000-$10,000; $10,000-$25,000; $25,000 >. Tex. Gov't Code Ann. § 572.022.

Number of stock share categories: < 100; 100-500; 500-1,000; 1,000-5,000; 5,000-10,000; 10,000 >. Tex. Gov't Code Ann. § 572.022.

Utah

For filer and household members: Name and address of each employer, brief description of employment. If received $5,000 or more in income: name of individual or entity, description of business or activity conducted by entity. Utah Code Ann. § 20A-11-1604.

If an owner or officer in an entity, disclose the name of entity, description of business or activity conducted, and position description. If holds stocks or bonds valued at $5,000 or more: name of entity, description of business activity conducted. If serves in a paid leadership capacity: name of entity or organization, brief description of business or activity, type of position held. Utah Code Ann. § 20A-11-1604.

Describe any real property if ownership or other financial interest held if may constitute a conflict of interest. Utah Code Ann. § 20A-11-1604.

None specified or found.

Vermont

Candidates for legislative office required to disclose: each source, but not amount, of personal income of the candidate and his or her spouse or domestic partner that totals more than $50,000 that describes employment and investment income; if employed as a lobbyist, with the name of the firm; most recent tax return. 17 V.S.A. § 2414.

Candidates for legislative office required to disclose: any board, commission or entity regulated by law on which the candidate served and the candidate's position on that entity; Any company of which the candidate, and/or their spouse or domestic partner, owned more than 10%. 17 V.S.A. § 2414.

Any lease or contract held with the State or entered into by the candidate('s spouse) or a company of which the candidate('s spouse) owned more than 10%. 17 V.S.A. § 2414.

None specified or found.

Virginia

Shall file a report of gifts accepted or received by the filer or immediate family during regular session. VA ST § 30-110.1. No other requirements were found or are specified by statute, although Virginia law requires the Conflict of Interest and Ethics Advisory Council to prescribe the forms for financial disclosures. VA ST § 30-110.

None specified or found.

None specified or found.

None specified or found.

Virgin Islands

 "Statutory officer" includes members of the legislature. 3 V.I.C. § 1101. Every "statutory officer" must disclose: the name, instrument of ownership, and any position of management in any business entity if $1,000 income was derived from it; name, address, and type of practice of any professional organization if the filer or spouse is an officer, director, or partner, or serves in any advisory capacity, from which $1,000 or more in income was received; source of any income for services rendered exceeding $5,000; reimbursement for expenditures exceeding $1,000; honorariums from a single source aggregating $300 or more. 3 V.I.C. § 1105.

Every "statutory officer" must disclose: the name, instrument of ownership, and any position of management in any business entity if ownership is over $5,000. 3 V.I.C. § 1105.

Every "statutory officer" must disclose: any capital gain from a single source exceeding $5,000 other than from sale of the filer's personal residence; each creditor owed for 90 days or more an aggregate amount over $10,000, excluding indebtedness secured by the pledge of assets of the person reporting of appropriate value. 3 V.I.C. § 1105.

None specified or found.

Washington

For filer and immediate family: Occupation, employer name, and business address. List each gift, date, donor, and amount. Wash. Rev. Code Ann. § 42.17A.710.

For filer and immediate family: Every public or private office, directorship, and position held as trustee. Name and address of each governmental or business entity from whom compensation of $2,000 or more was received, and the consideration given or performed in exchange. Name of any entity held any office, directorship, or any general partnership interest, or an ownership interest of 10% or more; name or title of position; nature of ownership interest; value of any compensation and consideration given or performed in exchange; name of each entity if received compensation of $10,000 or more. Wash. Rev. Code Ann. § 42.17A.710.

For filer and immediate family: Each intangible financial interest if over $20,000, name, address, and nature of the entity; and the nature and highest value of each direct financial interest during the reporting period. A list of all real property in Washington, if value exceeds $10,000, statement of amount and nature of financial interest and of consideration given for that interest; Name and address of each creditor owed $2,000 or more; original amount of each debt; amount of each debt owed; terms of repayment; security given. Excludes debts from a “retail installment transaction.” Wash. Rev. Code Ann. § 42.17A.710.

< $30,000; $30,000-$60,000; $60,000-$100,000; $100,000-$200,000; $200,000-$500,000; $500,000-$750,000; $750,000-$1,000,000; > $1,000,000. Wash. Rev. Code Ann. § 42.17A.710.

West Virginia

For filer and spouse: business address and all names doing business as. For each position of employment, employer name and address, job title, general description of duties. Identification by category of every income source over $1,000. Source of each gift valued over $100 if received from a person with an interest in a governmental activity controlled by the filer. W. Va. Code Ann. § 6B-2-7.

For filer and spouse: Name and address of each business if interest of $10,000 or more. Name, address, and description of a nonprofit if director or officer. If profited from a contract for sale to a state governmental agency, either directly or through an entity owned or controlled more than 10%, shall describe nature of goods or services provided and purchasing agency. Must list if received more than 20% gross income from an interest group category. Names of all persons, excluding immediate family, owed over aggregately $5,000, excluding residence mortgage, student or auto loans, or other ordinary loans. Name of each business if a member of the board, director, or officer. W. Va. Code Ann. § 6B-2-7.

For filer and spouse: Name and address of each business if interest of $10,000 or more, including real property. W. Va. Code Ann. § 6B-2-7.

Interest group categories: electric utilities, gas utilities, telephone utilities, water utilities, cable television companies, interstate transportation companies, intrastate transportation companies, oil or gas retail, wholesale, exploration, production or drilling companies, banks, savings and loan associations, loan or finance companies, manufacturing companies, surface mining companies, deep mining companies, mining equipment companies, chemical companies, insurance companies, retail companies, beer, wine or liquor companies or distributors, recreation related companies, timbering companies, hospitals or other health care providers, trade associations, professional associations, associations of public employees or public officials, counties, cities or towns, labor organizations, waste disposal companies, wholesale companies, groups or associations promoting gaming or lotteries, advertising companies, media companies, race tracks, promotional companies, lobbying, economic development entities, state government, construction, information technology and legal service providers. W. Va. Code Ann. § 6B-2-7.

Wisconsin

For filer and immediate family: income source if $1,000 or more. Donor of any gift if value over $50, excluding gifts from family. Wis. Stat. Ann. § 19.44.

Identity of every associated organization and the nature of the association. Wis. Stat. Ann. § 19.44.

Name of all debtors owed $5,000 or more, and approximate amount owed. For filer and immediate family: Identity of every organization if owned securities valued at $5,000 or more, identity of such securities and approximate value. Identify business entity if received $10,000 or more income or 10% or greater interest. Real property located in this state if interest held is 10% or greater or equity value of $5,000 or more. Wis. Stat. Ann. § 19.44.

Amounts can be reported as more than or less than $50,000. Wis. Stat. Ann. § 19.44.

Wyoming

Business address, phone. List of compensated offices, directorships, salaried employment, job title; including names, addresses of entities. Names, addresses of income sources. Excludes offices and directorships in a nonprofit corporation where no compensation is received for service. Wyo. Stat. Ann. § 9-13-108.

Name, address of business interests in which 10+ percent owned. Wyo. Stat. Ann. § 9-13-108.

Yes or no as to whether real estate leases or royalties held. Wyo. Stat. Ann. § 9-13-108.

Amounts specifically not required; only sources. Wyo. Stat. Ann. § 9-13-108.