# Taxes



Iowans lose out to industrial ag in 2020 legislative session

Emma Schmit is an Iowa organizer for Food & Water Watch. -promoted by Laura Belin

While coronovirus disrupted the Iowa legislative session this year, it failed to hinder business as usual.

Once again, legislators across the state preferred to serve Big Ag instead of their constituents. It’s hardly a surprise given the hundreds of thousands of dollars that flow into the coffers of our elected officials from Farm Bureau, Bayer-Monsanto and fat cats of the factory farm industry, including the Hansen and Rastetter families. While the needs of everyday Iowans were ignored for yet another year, industrial agribusiness cemented its rule over our state.

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Thoughts on a post-Trump agenda for Democrats

Dan Piller speculates on what the federal government might attempt if the 2020 presidential and Congressional elections swing toward Democrats. -promoted by Laura Belin

Democrats have learned, the hard way, to never count on a landslide before votes are cast. But the combination of a 1930s-style economic collapse, President Donald Trump’s manic blunderings, and his dismal poll numbers no doubt generate dreams in progressive minds of a landslide election in November that sweeps them into unchallengeable control of both the White House and congress in a manner similar to the Democratic sweeps of 1932 or 1964.

So what might happen if Joe Biden and a host of happy progressives settle into power in Washington next January (probably after walking past gun-toting, camouflage-wearing Trumpers making a Last Stand)?

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Ernst, Grassley sought lower payments for unemployed in new COVID-19 bill

Congress “expanded unemployment insurance by 250 billion dollars” to support laid-off workers, Senator Joni Ernst said during a news conference organized by Governor Kim Reynolds on March 29.

She didn’t mention that she and fellow Republican Senator Chuck Grassley had voted to reduce the amount millions of jobless people will receive over the next four months.

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How delaying property tax enforcement affects Iowa taxpayers, local government

Jon Muller is a semi-retired public policy analyst and sporadic blogger at jonathonmuller.com.-promoted by Laura Belin

Governor Kim Reynolds’ March 20 proclamation related to the COVID-19 pandemic suspended provisions of Iowa law imposing penalties and interest on late property tax payments.

Iowa’s 99 county governments collect property taxes and distribute the funds to themselves and other taxing authorities, such as school districts, cities, community colleges, or townships. The taxes paid by property owners are technically due on March 1 and September 1 of each year. Normally, penalties and interest begin to accrue on April 1 and October 1, respectively.

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Comments on the governor's Invest in Iowa Act

Polk County Soil and Water Commissioner John Norwood adapted comments he sent to members of the Iowa Senate assigned to the subcommittee on Senate Study Bill 3116. That legislation incorporates Governor Kim Reynolds’ proposed tax changes, including raising the sales tax to fund some natural resources projects and programs that benefit farmers. -promoted by Laura Belin

Dear Senators,

As a Soil and Water Commissioner representing the 500,000 +/- residents of Polk County, I have been working hard over the past year to study, strategize and communicate how we can begin to make an impact in cleaning up Iowa’s Waters, conserving our precious soils and reinvigorating our rural economies.

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Why I support Elizabeth Warren

Edward Cohn lives in Grinnell and is a member of the Poweshiek County Democratic Central Committee. -promoted by Laura Belin

I’m like a lot of Democrats: when the 2020 campaign began, I loved the idea of an Elizabeth Warren presidency, but I wasn’t sure whether Warren would be a strong candidate in November. Luckily, I live in Iowa, which means that I’ve had a lot of chances to see the Democratic field in action. After seeing 47 speeches by nineteen candidates, I can confidently say Warren is exactly the leader America needs.

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What the Iowans fought for, bragged about in massive year-end spending bills

The U.S. House and Senate managed to wrap up their work for the year without shutting down the government, an improvement on the state of affairs when the fully Republican-controlled Congress left for the winter holiday break in 2018.

The two huge bills contained about $1.4 trillion in spending, which will keep the federal government open through the end of the current fiscal year on September 30, 2020. President Donald Trump signed the legislation.

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Interview: Tom Steyer on term limits, a national referendum, and impeachment

It’s hard to stand out in a historically crowded presidential field, especially when the candidates largely agree on on many issues that matter to Democratic voters.

Tom Steyer is the only candidate seeking to establish a “national referendum” to enact some federal policies through 50-state ballot initiatives.

He has made term limits for members of Congress–twelve years total in the U.S. House and Senate–a central part of his political reform agenda. (Andrew Yang also supports term limits but has focused his campaign message elsewhere.)

While several candidates seeking the Democratic nomination have expressed support for impeaching President Donald Trump, no one has highlighted impeachment in more stump speeches and campaign advertisements than Steyer.

Bleeding Heartland interviewed Steyer about those proposals in Des Moines on December 6.

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Democrat Lance Roorda running for one of toughest Iowa Senate districts

An under-reported Iowa politics story this year has been strong Democratic recruiting for the 2020 state Senate races. Even though recapturing the Iowa Senate is likely to take at least two election cycles, given the current 32-18 Republican majority, Democrats have declared candidates in five out of six Senate seats the party lost in 2016.*

Other Democrats are actively campaigning in three Senate districts that were only nominally contested in 2016.**

As of this week, Democrats also have a challenger in an Iowa Senate district that is so heavily Republican the party did not field a candidate for the last election.

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Five thoughts about Linda Upmeyer's tenure as Iowa House speaker

Iowa House Republicans meet in Des Moines this morning to elect new leaders for the 2020 legislative session. Linda Upmeyer announced on September 30 that she will step down as House speaker when the legislature reconvenes in January and will not seek re-election next November. She said in a written statement that she wants to spend more time with her husband, children, and grandchildren.

Speaking to WHO Radio’s Jeff Angelo on October 1, Upmeyer said she was also influenced by her predecessor Kraig Paulsen’s decision to leave the post long before an election. A new speaker is “well-served” by having a session under their belt, which helps them with fundraising and recruiting candidates, she explained. “I wanted to make sure that whoever was going to be leading the caucus in the future had those tools at their disposal going into this next election.”

Sources close to the legislature indicate that current House Appropriations Committee chair Pat Grassley is likely to become the next speaker, with Matt Windschitl moving up from House speaker pro-tem to majority leader. Current Majority Leader Chris Hagenow may not be part of the new leadership team, for reasons that remain unclear. UPDATE: The caucus selected Grassley as speaker, Windschitl as majority leader, and State Representative John Wills as speaker pro tem.

I’ve been thinking about Upmeyer’s legacy and how she influenced the chamber.

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Jack Hatch considering run against Des Moines Mayor Frank Cownie?

Former State Senator Jack Hatch appears to be seriously considering a campaign for mayor of Des Moines.

In recent days, numerous Democrats living in the capital city have received a lengthy telephone poll testing positive messages about Hatch and mostly negative messages about Mayor Frank Cownie, a four-term incumbent who has held the position since 2004.

Hatch did not immediately respond to a phone call and e-mail seeking comment on his plans and whether he commissioned the poll. I’ve paraphrased the questions below, based on detailed notes from a source who took the survey on September 9, and will update this post as needed when Hatch makes his intentions clear.

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2019 Iowa legislative recap: Constitutional amendments

Bleeding Heartland continues to catch up on the legislature’s significant actions during the session that ended on April 27. Previous posts related to the work of the Iowa House or Senate can be found here.

Republicans showed little interest in amending the Iowa Constitution during the 2019 session. Only one amendment passed both chambers. If and when that proposal appears on a statewide ballot, it will spark a costly and divisive campaign about gun rights and regulations.

The Senate and House debate over the pro-gun amendment is the focus of the first half of this post. Arguments raised on both sides will surely return in future television commercials and mass mailings.

The rest of the post reviews this year’s unsuccessful attempts to change the constitution. One amendment (backed by Governor Kim Reynolds) made it through the Iowa House, and four others advanced from a House or Senate committee but did not come up for a floor vote. The rest did not get through a committee, even though some of the same ideas went further last year.

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Iowa Privatized Medicaid: It Has Been A Disaster. Here’s Why.

By Simon Davis-Cohen for Tarbell.org

This is a reprint from Tarbell.org, a news website pioneering journalism that reveals who runs America and empowers readers with solutions. Read this on Tarbell.org.

If you have any feedback on this piece, please contact Tarbell’s engagement editor, Danielle Keeton-Olsen, at danielle@tarbell.org.

In 2016, Iowa privatized Medicaid under then-Governor Terry Branstad. He was a founding member of the American Legislative Exchange Council (ALEC). “Obamacare” is often attacked by the David and Charles Koch-backed group that opposes government action in health care or the economy.

Branstad claimed outsourcing Medicaid would save the state and taxpayers money. However, Iowa has not been able to provide any data that shows privatization saved the state money. In fact, privatization is now costing Iowa money. (Branstad resigned the governorship in 2017 to become the U.S. Ambassador to China.)

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IA-01: First thoughts on a possible Rod Blum-Abby Finkenauer rematch

Thomas Nelson of the Waterloo/Cedar Falls Courier was first to report last week that former U.S. Representative Rod Blum’s campaign has spent $11,365 on polling this year. Blum’s quarterly filing with the Federal Election Commission showed two disbursements to the candidate’s longtime pollster in early January.

The payments exceeded the $4,119 Blum for Congress owed The Polling Company at the end of December, indicating that Blum commissioned new surveys in the first district and wasn’t merely settling debts left over from the 2018 campaign.

While I have not been able to find details about the questions asked, his campaign likely tested voters’ views on key issues as well as approval and favorability numbers for himself and Representative Abby Finkenauer. Blum hasn’t ruled out running for office again. Nelson noted that he appeared at a Jones County GOP event on April 11.

No Republican has confirmed plans to run against Finkenauer. I see Blum as a weaker challenger than State Representative Ashley Hinson, who has said she’s considering the race and will make her intentions known after the legislative session ends.

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A 2 percent solution to a nonexistent problem

ISU economist Dave Swenson exposes how a Republican property tax bill relies on flawed assumptions and would make the “important job of governing harder” for cities and counties. -promoted by Laura Belin

It is a common canard among the anti-property taxers that city and county governments, those closest to the electorate, are gouging unsuspecting taxpayers. It is their rallying lament, and it requires no substantiation, just confident assertion.

As is frequently the case with made-up woes like this, Iowa House Republicans have a solution. The remedy is House Study Bill 165, a bill to place limits on city and county government property tax growth.

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Public education lines have been drawn. Time to pick a side

State Senator Claire Celsi: “Governor Reynolds has chosen private schools over the public schools 92 percent of Iowa’s children attend.” -promoted by Laura Belin

Governor Kim Reynolds’ private school and voucher activism has gone from coy to brazen. Simply entertaining “Secretary of Education” Betsy DeVos at the state capitol is a signal. Reynolds has never been a credible supporter of public education and now has publicly chosen a side. She chooses the 8 percent of Iowans whose kids attend private schools over the 92 percent who attend public schools. Reynolds has thrown down the gauntlet.

Now, an important question for you. Yes, YOU. Sitting in your comfy chair reading this post. Do you support Iowa’s public schools – or not? Time to make a decision.

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Tax our trust funds

Sable Knapp is from Iowa and currently lives in Maine. She is a member of Resource Generation, “a multiracial membership community of young people (18-35) with wealth and/or class privilege committed to the equitable distribution of wealth, land, and power.” -promoted by Laura Belin

The United States is currently experiencing a $30 trillion intergenerational wealth transfer. For anyone still wondering how the U.S.A. could possibly afford a Green New Deal with a framework that includes a single-payer health care system and accessible higher education, there is an obvious way: Stop handing out tax breaks to us trust fund babies.

Please, vote to tax my inheritance. The estate tax makes sense.

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Republicans are worried about Iowa Senate district 30, with good reason

Voters in Cedar Falls, Hudson, and part of Waterloo will elect a new state senator on March 19. Three candidates are on the ballot for Iowa Senate district 30: Republican Walt Rogers, Democrat Eric Giddens, and Libertarian Fred Perryman.

Republicans took some advantages into this campaign, which is on a shortened timetable because Senator Jeff Danielson resigned during the legislative session. Rogers was better-known than Giddens, and Governor Kim Reynolds scheduled the vote during spring break for the University of Northern Iowa and Cedar Falls public schools, when many people in Democratic-leaning constituencies would likely be out of town.

But since Bleeding Heartland previewed this race in late February, Giddens has emerged as the favorite. Republicans tacitly acknowledged their weaknesses by launching a second over-the-top negative television commercial on March 15, rather than closing on what was supposed to be Rogers’ selling point: giving Black Hawk County and UNI a voice in the Iowa Senate majority caucus.

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What's going on at the Iowa Department of Revenue?

Governor Kim Reynolds appointed former Iowa House Speaker Kraig Paulsen as director of the Iowa Department of Revenue on February 22, only six weeks after she had named Adam Humes to lead the agency. A late Friday afternoon news release did not explain the reason for the change, saying only that Humes “has decided to pursue other opportunities.”* Paulsen will start work this coming Monday. Leadership transitions at state agencies typically are weeks or months in the making.

Humes’ predecessor, Courtney Kay-Decker, also left under odd circumstances. Appointed by Governor Terry Branstad in 2011, she sounded excited to continue to lead the department after the 2018 election. But in early December, Kay-Decker announced her resignation, effective at the start of the new year.

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IA-04: Randy Feenstra to challenge Steve King; Rick Sanders thinking about it

Nine-term U.S. Representative Steve King will face at least one challenger in the 2020 Republican primary to represent Iowa’s fourth Congressional district.

State Senator Randy Feenstra announced his candidacy today, and Story County Supervisor Rick Sanders confirmed to Bleeding Heartland that he is seriously considering the race.

The moves are the clearest sign yet that Iowa’s GOP establishment is tired of King.

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Recognizing Bleeding Heartland's talented 2018 guest authors

The Bleeding Heartland community lost a valued voice this year when Johnson County Supervisor Kurt Friese passed away in October. As Mike Carberry noted in his obituary for his good friend, Kurt had a tremendous amount on his plate, and I was grateful whenever he found time to share his commentaries in this space. His final post here was a thought-provoking look at his own upbringing and past intimate relationships in light of Dr. Christine Blasey Ford’s allegations against Judge Brett Kavanaugh.

Friese was among more than 100 guest authors who produced 202 Bleeding Heartland posts during 2018, shattering the previous record of 164 posts by 83 writers in 2017. I’m thankful for every piece and have linked to them all below.

You will find scoops grounded in original research, commentary about major news events, personal reflections on events from many years ago, and stories in photographs or cartoons. Some posts were short, while others developed an argument over thousands of words. Pieces by Allison Engel, Randy Richardson, Tyler Higgs, and Matt Chapman were among the most-viewed at the site this year. In the full list, I’ve noted other posts that were especially popular.

Please get in touch if you would like to write about any political topic of local, statewide, or national importance during 2019. If you do not already have a Bleeding Heartland account, I can set one up for you and explain the process. There is no standard format or word limit. I copy-edit for clarity but don’t micromanage how authors express themselves. Although most authors write under their real names, pseudonyms are allowed here and may be advisable for those writing about sensitive topics or whose day job does not permit expressing political views. I ask authors to disclose potential conflicts of interest, such as being are a paid staffer, consultant, or lobbyist promoting any candidate or policy they discuss here.

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How Democrats can reach rural America, build relationships, create change

Second in a series of post-election commentaries by Amber Gustafson, who was the Democratic candidate in Iowa Senate district 19. -promoted by desmoinesdem

Remember the Hippos – A Parable

Once a non-profit organization decided to “help” a poor, rural village in a country in Africa. When the fresh-faced, idealistic, young European aid workers arrived, they noticed many things right away. They noticed that the people in the village were malnourished. They also noticed that the village had no fields, no vineyards, and no orchards.

The aid workers, full of compassion, saw that what the people of the village needed was food; and more than that, they needed to be taught how to farm.

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IA-Gov post-mortem: One mistake and two missed opportunities

Nate Williams is a labor attorney and served in the Iowa House from 2009 through 2012. -promoted by desmoinesdem

I am not sure whether to think of this as “three mistakes Fred Hubbell’s campaign made” or “one mistake the Hubbell campaign made and two missed opportunities.”

Either way, there are three things I wish the Hubbell campaign would have done very differently.

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Grassley to chair Senate Finance Committee

U.S. Senator Chuck Grassley told reporters today that he will lead the Senate Finance Committee in the new Congress. The current chair, Senator Orrin Hatch, is retiring. Grassley’s official website notes,

Senator Grassley calls this committee the quality of life committee because of the committee’s jurisdiction, which includes all tax matters, health care, Social Security; Medicare, Medicaid, social services, unemployment compensation, tariffs and international trade. Legislation acted on by the Committee on Finance raises virtually all federal revenue, and expenditures authorized by this committee represent as much as two-thirds of the federal budget.

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"Fight for the best of who we are": Kamala Harris rallies Iowa Democrats

Hundreds of Iowa Democrats got their first chance to hear U.S. Senator Kamala Harris on October 22. On her first major swing through the state, the senator from California had a packed schedule, including:

  • a morning gathering with the Asian and Latino Coalition;
  • an Ankeny rally organized by Des Moines Area Community College students, also featuring Iowa House district 38 candidate Heather Matson, Iowa Senate district 19 candidate Amber Gustafson, and third Congressional district nominee Cindy Axne;
  • a late afternoon event in Indianola;
  • a private fundraiser for Axne; and finally
  • a speech to a room full of Polk County Democrats in Des Moines.
  • Though Harris is widely viewed as a potential 2020 presidential candidate, she kept her focus on the election happening November 6. I enclose below the full audio and partial transcript of the evening speech, which was similar to remarks Harris delivered earlier in the day.

    Whereas some politicians tend to use convoluted, run-on sentences, Harris was striking in how she used simple sentence construction and repetition to great effect.

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    IA-Gov: Notes on the final Hubbell-Reynolds debate

    Governor Kim Reynolds and Democratic challenger Fred Hubbell debated for the third and last time today in Davenport. Too bad not many viewers are likely to tune in at 8:00 am on a Sunday morning, because the discussion was yet another study in contrasts. For those who prefer a written recap, I enclose below my detailed notes. Click here and here for Bleeding Heartland’s analysis of the first two Hubbell-Reynolds debates.

    As during the second debate, journalists kept the candidates on topic and within the time limit, so kudos to moderator David Nelson of KWQC-TV6 and panelists Erin Murphy of Lee Enterprises, Forrest Saunders of KCRG-TV9, and Jenna Jackson of KWQC-TV6.

    Both candidates recycled many talking points from their first two meetings. My impression was that Reynolds performed about equally well in all three debates, while Hubbell improved each time. For instance, after Reynolds noted that Iowa had moved up in mental health rankings three years in a row and was now rated sixth in the country for mental health, Hubbell pointed out that the study the governor cited covered the years 2013 through 2015. That was before the Branstad/Reynolds administration closed some mental health institutions and privatized Medicaid, which has led to worse care for thousands of Iowans.

    For those who prefer to watch the replay, KCRG-TV posted the video in a single file, which is the most user-friendly option. You can also find the debate on KWQC-TV (with closed captioning) and WOWT-TV’s websites, but you will have to watch a series of clips, with advertisements before each segment.

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    Iowa Senate Republicans on tv to defend Jack Whitver, Julian Garrett

    Five weeks before the general election, the Republican Party of Iowa has begun airing television commercials to promote Senate Majority Leader Jack Whitver and State Senator Julian Garrett.

    The advertising suggests that Republican internal polling shows Democrats Amber Gustafson and Vicky Brenner within striking distance in Senate districts 19 and 13, respectively. Democratic internal polling presumably shows competitive races too, since former President Barack Obama included Gustafson and Brenner on his list of Iowa endorsements this week. Only five state legislative candidates made the cut.

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    Part 3: How to corrupt the Iowa Senate

    Third in a series by Tyler Higgs, an activist from Clive, Iowa. He previously explored how to corrupt a school district and how to corrupt the Iowa House. -promoted by desmoinesdem

    Let’s say you are a state senator with strong political aspirations and no moral compass. You can rise to power quickly, if you play your cards correctly. State Senator Charles Schneider (Senate District 22) demonstrated how it pays to sell out your constituents:

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    IA-Gov: New Register poll points to winning paths for Hubbell, Reynolds

    If Iowans were voting for governor today, 43 percent would support Democrat Fred Hubbell and 41 percent Governor Kim Reynolds, according to a new poll by Selzer & Co for the Des Moines Register and Mediacom. Another 9 percent of the 555 likely voters surveyed were undecided, and 7 percent backed Libertarian Jake Porter. The poll validates the view of leading election forecasters that the governor’s race is a toss-up. Selzer’s poll has a margin of error of plus or minus 4.2 points.

    If this snapshot of the race accurately reflects the views of Iowans likely to vote in November, I’d rather be Hubbell than Reynolds. An incumbent barely above 40 percent despite much higher name recognition than her opponent is not in a strong position. Nevertheless, the Register’s survey points to ways either Reynolds or Hubbell could improve their prospects during the final six weeks of the campaign.

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    Democrats will get outspent in Iowa House races again. Here's why

    Democrats have opportunities to make big gains in the Iowa House this year. Thirteen of the 59 Republican-held seats in the lower chamber are open. A number of Democratic challengers have done well on fundraising, in some cases even out-raising the GOP incumbents in their districts. The past year’s special elections for Iowa House seats suggest that Democratic turnout may be much higher than the level seen in Iowa’s last two midterms, thanks to extreme laws enacted by statehouse Republicans and an unpopular president in Washington.

    But winning a state legislative race often requires more than a favorable political environment. Bleeding Heartland observed in February that “the latest set of campaign financial disclosures reveal little sense of urgency among Democratic incumbents who could do much more to help others win competitive districts this November.”

    Unfortunately, the latest fundraising numbers tell the same old story.

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    Is Iowa government decentralization a fantasy?

    A provocative idea from Richard Lindgren, emeritus Professor of Business at Graceland University and a past president of the Lamoni Development Corporation in Decatur County. -promoted by desmoinesdem

    I have lived in Iowa for almost 20 years of my life in total, over several tenures, and for the life of me, I still can’t understand why the voters of the state allow the degree of governmental centralization that exists in the Des Moines area while so many smaller towns in the state continue to experience demographic and economic decline.

    Humor me for a bit and engage with me in a “What If?” exercise. What if all the jobs involved in running the Iowa state government were more equally distributed around the state, say on a per capita basis, or better, weighted to local economic need? In this world of high-tech communication, why does Des Moines, already awash in private and public economic development dollars, continue to hold such a disproportionate share of the jobs required to run the state government? We’ll look at the obstacles in a bit, but we first may need some “whack on the side of the head” re-imagining here.

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    Thoughts from Disney World

    Seven Orlando parks in eight days equals gallons of sweat, aching legs, and gigantic lines. It means grandchildren smiles and fast food overdose. Days divided into ride time waits, Fast Pass deadlines, and heat-induced observations before being dropped and twirled. These are those observations.

    If a party is going to defend ripping babies from their families at the border, it can’t call itself pro-family or even pro-life.

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    Summer blockbuster: The Force (for Taxing Internet Sales) Awakens

    Tax and budget policy expert Randy Bauer explores the likely impact of a court ruling that will allow states to collect more sales tax from online purchases. Iowa Republicans were counting on that authority, having approved expanded sales tax collections as part of the tax bill enacted in May. -promoted by desmoinesdem

    Years ago, I did a tongue-in-cheek summary of major tax issues and used variations on movie titles as lead-ins to discussions of various taxes. At that time, I lamented the various factors eroding state and local government sales tax collections (and recently reprised these concerns on Bleeding Heartland), labeling the discussion “Dearth of a Sales Tax.” With that background in mind, it’s time to cue up Star Wars theme music for this year’s summer tax blockbuster, The (Sales Tax) Force Awakens.

    On June 21, 2018, the U.S. Supreme Court (SCOTUS) threw sales tax dependent state and local governments something of a lifeline, as it overturned two long-standing sales tax precedents that had limited the ability of governments to compel the collection of sales taxes from sellers without a physical presence in their state.

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    What happened on education during the Iowa legislature's final week

    Randy Richardson has the rundown on how the Iowa legislature’s final actions of 2018 will affect public school districts and higher education. -promoted by desmoinesdem

    While controversial issues like abortion and tax reform grabbed the headlines last week, a number of bills impacting education saw last-minute approval before the Iowa House and Senate adjourned for the year on May 5.

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    Kim Reynolds misleads three times in one sound bite on GOP tax bill

    “Republicans led on tax reform in 2018,” Governor Kim Reynolds asserted in a news release after lawmakers adjourned for the year on May 5. “As a result, hardworking, middle class Iowa families, farmers, small business owners and workers get meaningful relief, all while Iowa’s budget priorities in future years are protected.”

    None of those claims withstand scrutiny.

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    Did Windsor Heights, Des Moines improperly advocate for sales tax?

    Iowa’s campaign regulator may soon break new ground on interpreting language that forbids government bodies from spending public money for political purposes. When deciding whether two city governments went too far in encouraging residents to vote for a local option sales tax, the board will determine whether “express advocacy” can include language that stops short of explicitly urging citizens to vote a certain way.

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