(a)
Use of qualified campaign contributions without expenditure limits; application of same requirements for major, minor, and new parties— Section 9003 of the Internal Revenue Code of 1986 is amended by striking subsections (b) and (c) and inserting the following:
“(b) Use of qualified campaign contributions To defray expenses
“(1) In general—In order to be eligible to receive any payments under section 9006, the candidates of a party in a presidential election shall certify to the Commission, under penalty of perjury, that—
“(A) such candidates and their authorized committees have not and will not accept any contributions to defray qualified campaign expenses other than—
“(i) qualified campaign contributions, and
“(ii) contributions to the extent necessary to make up any deficiency payments received out of the fund on account of the application of section 9006(c), and
“(B) such candidates and their authorized committees have not and will not accept any contribution to defray expenses which would be qualified campaign expenses but for subparagraph (C) of section 9002(11).
“(2) Timing of certification—The candidate shall make the certification required under this subsection at the same time the candidate makes the certification required under subsection (a)(3).”
(b)
Definition of qualified campaign contribution— Section 9002 of such Code is amended by adding at the end the following new paragraph:
“(13) Qualified campaign contribution—The term qualified campaign contribution means, with respect to any election for the office of President of the United States, a contribution from an individual to a candidate or an authorized committee of a candidate which—
“(A) is made after June 1 of the year in which the election is held;
“(B) does not exceed 50% of the limit applicable under paragraph (1)(A) or paragraph (2)(A) of section 315(a) of the Federal Election Campaign Act of 1971 to the amount of a contribution which may be made to a candidate who is not eligible to receive payments under section 9006 with respect to such election; and
“(C) with respect to which the candidate has certified in writing that—
“(i) the individual making such contribution has not made aggregate contributions (including such qualified contribution) to such candidate and the authorized committees of such candidate in excess of the amount described in subparagraph (B), and
“(ii) such candidate and the authorized committees of such candidate will not accept contributions from such individual (including such qualified contribution) aggregating more than the amount described in subparagraph (B) with respect to such election.”
(c)
Conforming amendments—
(1)
Repeal of expenditure limits—
(A)
In general— Section 315 of the Federal Election Campaign Act of 1971 (
2 U.S.C. 441a) is amended by striking subsection (b).
(B)
Conforming amendments— Section 315(c) of such Act (
2 U.S.C. 441a(c)) is
amended—
(i)
in paragraph (1)(B)(i), by striking “, (b)”; and
(ii)
in paragraph (2)(B)(i), by striking “subsections (b) and (d)” and inserting “subsection (d)”.
(2)
Repeal of repayment requirement—
(A)
In general— Section 9007(b) of such Code is amended by striking paragraph (2) and redesignating paragraphs (3), (4), and (5) as paragraphs (2), (3), and (4), respectively.
(B)
Conforming amendment— Paragraph (2) of section 9007(b) of such Code, as redesignated by subparagraph (A), is amended—
(i)
by striking “a major party” and inserting “a party”;
(ii)
by inserting “qualified contributions and” after “contributions (other than”; and
(iii)
by striking “(other than qualified campaign expenses with respect to which payment is required under paragraph (2))”.
(3)
Criminal penalties—
(A)
Repeal of penalty for excess expenses— Section 9012 of the Internal Revenue Code of 1986 is amended by striking subsection (a).
(B)
Penalty for acceptance of disallowed contributions; application of same penalty for candidates of major, minor, and new parties— Subsection (b) of section 9012 of such Code is amended to read as follows:
“(b) Contributions
“(1) Acceptance of disallowed contributions—It shall be unlawful for an eligible candidate of a party in a presidential election or any of his authorized committees knowingly and willfully to accept any contribution to defray qualified campaign expenses, except to the extent necessary to make up any deficiency in payments received out of the fund on account of the application of section 9006(c), or to defray expenses which would be qualified campaign expenses but for subparagraph (C) of section 9002(11).
“(2) Penalty—Any person who violates paragraph (1) shall be fined not more than $5,000, or imprisoned not more than one year, or both. In the case of a violation by an authorized committee, any officer or member of such committee who knowingly and willfully consents to such violation shall be fined not more than $5,000, or imprisoned not more than one year, or both.”