For $2.3 million, the state could send 700 children to all-day kindergarten, or put 4,200 high school students in advanced-placement courses, or provide 7.6 million meals at food banks.

That money instead found its way into the campaign coffers of Statehouse politicians, some of whom beseeched Ohioans to send their would-be tax dollars to them rather than the state treasury.

At a time when legislators are scrambling for every last dollar to mend a budget shortfall that could reach $2 billion, House Speaker Larry Householder and other lawmakers are using a little-known state income-tax credit enacted seven years ago to bolster their fund raising.

"Contributing has never been easier,'' Householder wrote to prospective donors this year.

"You can either choose to give to my campaign OR give that money to the state of Ohio in the form of additional taxes. I hope you feel that you pay too much in state taxes already and you will send the $100 or $50 to my campaign instead.''

Both Republican and Democratic legislators are taking advantage of a law allowing individual tax filers to get a $50 credit (couples can get a $100 credit) for contributions to state politicians of at least those amounts. The maximum allowable individual contribution to a candidate for state office is $2,500 per election cycle.

Last year, Ohioans claimed $2.3 million in tax credits for campaign contributions; more than a third of that total went to those with an annual income of $100,000 or more. In the past five years for which records have been kept, $8.8 million has been diverted from the state treasury into political funds -- 35 percent, or $3.1 million, from Ohioans earning at least $100,000.

Householder said he did not review the fund-raising letter before it was mailed to residents of his southeastern Ohio district, calling it "the same pitch we've sent out for years.''

Referring to the state's dire financial situation, he conceded, "Maybe the wording should have been different under the present circumstances.''

But the speaker defended the practice of urging taxpayers to take a credit for political contributions as a way for everyday Ohioans "to take part in the process'' and debunk the notion that only big business and big labor interests contribute.

"This gives an opportunity for Bob and Betty Buckeye to give money to their state representative or state official and pay less in taxes,'' Householder said.

The amount taken as credits would make only a small dent in the state's $2 billion budget hole, a problem so serious that it has key legislators gathering today in a rare weekend meeting. A plan combining spending cuts and tax increases is expected early this week.

And the loss of $2.3 million to the treasury of a state with a $22 billion annual budget would seem a pittance. But critics say it sends the wrong signal for lawmakers from both parties to be fattening their personal campaign coffers when the state lacks money to adequately fund schools, colleges, mental hospitals and other critical state services.

"At a time when the state is in a budget crisis and would seem to need every penny it can get, aren't you, by inviting people to take a tax credit for contributing to your campaign, denying the treasury of needed dollars?'' asked William L. Phillis, executive director of the Ohio Coalition for Equity and Adequacy of School Funding.

Lisa Podolski, executive director of Second Harvest Food Banks, which through food donations can provide meals for 30 cents each to 2,815 Ohio charities serving the poor, said food banks, particularly in Appalachian counties, cannot meet the demand.

"I've never seen it like this,'' she said. "I am frightened. There's just no room for deeper cuts.''

To raise revenues, Gov. Bob Taft and lawmakers likely will close some tax loopholes for businesses; Podolski suggested they also consider ending the deduction for political donations.

"I think everything should be looked at at this point,'' she said.

Politicians from both parties have been pointing out the tax credit to potential contributors for several years. Taft noted it at the bottom of an invitation to a May 10 Columbus fund-raiser for his campaign that featured President Bush and raised more than $2 million.

Brett Buerck, chief of staff for majority House Republicans, said members are encouraged to note the tax credit on fund-raising pitches.

"I don't know of any member of our caucus who doesn't use it,'' he said.

But lawmakers' pleas to send money to them instead of the state sometimes paint the government in which they serve as a voracious tax villain that should be starved.

"Beware! The Taxman Cometh!'' was how Rep. Thom Collier began a plea for cash last December.

"It's your decision, pay the Department of Taxation or help a tax-fighting legislator in the Statehouse,'' the Mount Vernon Republican wrote, saying a contribution to him would help "build a conservative agenda within the state of Ohio.''

Rep. Geoffrey C. Smith, R-Columbus, was even more direct, starting his pitch for money with big bold letters: "Cut Your State Tax Bill.''

"Are you taking all of the deductions and credits you can?'' Smith asked potential contributors, advising that money given to his campaign instead of the state would "help promote effective and efficient government in Ohio.''

In March, Smith held his "first annual tax-break fund-raiser'' at the Brickyard in the Arena District. The price of admission was equal to the potential tax credits: $50 for individuals, $100 for couples.

"Take the max credit,'' he urged donors.