HR 268 IH1S 
‘‘Sec. 533. Severability. 
‘‘Subtitle E—Administrative Provisions 
‘‘Sec. 541. Grassroots Democracy Fund. 
‘‘Sec. 542. Grassroots Democracy Advisory Commission. 
‘‘Sec. 543. Administration by Commission. 
‘‘Sec. 544. Violations and penalties. 
‘‘Sec. 545. Election cycle defined. 
Sec. 202. Prohibiting use of contributions by participating candidates for pur-
poses other than campaign for election. 
TITLE III—OTHER ADMINISTRATIVE REFORMS 
Sec. 301. Expanding requirement to disclose bundlers who are registered lobby-
ists to all bundlers. 
Sec. 302. Expansion of period for treatment of communications as election-
eering communications. 
Sec. 303. User fees for committees and bundlers. 
Sec. 304. Petition for certiorari. 
Sec. 305. Filing by all candidates with Commission. 
Sec. 306. Electronic filing of FEC reports. 
Sec. 307. Effective date. 
TITLE IV—OFFSETS 
Sec. 401. Reform of tax rules related to political organizations. 
Sec. 402. Voluntary contributions to the Grassroots Democracy Fund. 
TITLE V—EXPANDING CANDIDATE ACCESS TO ADVERTISING 
Sec. 501. Broadcasts by or on behalf of candidates. 
TITLE I—GRASSROOTS PARTICI-
PATION 
IN 
FUNDING 
OF 
ELECTIONS 
Subtitle A—Grassroots Democracy 
Dollars 
SEC. 101. REFUNDABLE CREDIT FOR GRASSROOTS CON-
TRIBUTIONS TO FEDERAL CONGRESSIONAL 
CANDIDATES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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HR 268 IH1S 
1986 (relating to refundable credits) is amended by insert-
ing after section 36B the following new section: 
‘‘SEC. 36C. CREDIT FOR GRASSROOTS CONTRIBUTIONS TO 
FEDERAL CONGRESSIONAL CANDIDATES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle an amount equal to the qualified grass-
roots Federal congressional campaign contributions paid 
or incurred by the taxpayer during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR LIMITATION.—The credit allowed 
under subsection (a) to any taxpayer with respect to 
any taxable year shall not exceed $25 (twice such 
amount in the case of a joint return). 
‘‘(2) LIMITATION ON CONTRIBUTIONS TO FED-
ERAL
CONGRESSIONAL
CANDIDATES.—No credit 
shall be allowed under this section to any taxpayer 
for any taxable year if such taxpayer made aggre-
gate contributions in excess of $200 (twice such 
amount in the case of a joint return) during the tax-
able year to— 
‘‘(A) any single Federal congressional can-
didate, or 
‘‘(B) any political committee established 
and maintained by a national political party. 
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‘‘(3) INELIGIBILITY
OF
INDIVIDUALS
USING 
GRASSROOTS
DEMOCRACY
COUPONS.—No 
credit 
shall be allowed under this section with respect to 
any individual for any taxable year during which 
such individual submitted a Grassroots Democracy 
Coupon under subtitle B of title I of the Grassroots 
Democracy Act of 2013 to a candidate for election 
for Federal office. In the case of a joint return with 
respect to which this paragraph applies to one of the 
spouses, such return shall not be treated as a joint 
return for purposes of determining the dollar limita-
tion under paragraph (1). 
‘‘(c) QUALIFIED GRASSROOTS FEDERAL CONGRES-
SIONAL CAMPAIGN CONTRIBUTIONS.—For purposes of 
this section, the term ‘qualified grassroots Federal con-
gressional campaign contribution’ means any contribution 
of cash by an individual to a Federal congressional can-
didate or to a political committee established and main-
tained by a national political party if such contribution 
is not prohibited under the Federal Election Campaign 
Act of 1971. 
‘‘(d) FEDERAL CONGRESSIONAL CANDIDATE.—For 
purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘Federal congres-
sional candidate’ means any candidate for election to 
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the office of Senator or Representative in, or Dele-
gate or Resident Commissioner to, the Congress. 
‘‘(2) TREATMENT
OF
AUTHORIZED
COMMIT-
TEES.—Any contribution made to an authorized 
committee of a Federal congressional candidate shall 
be treated as made to such candidate. 
‘‘(e) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of a taxable 
year beginning after 2014, the $25 amount under 
subsection (b)(1) shall be increased by an amount 
equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2013’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under subparagraph (A) is not a multiple of $5, 
such amount shall be rounded to the nearest mul-
tiple of $5.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
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(2) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘36C,’’ after 
‘‘36B,’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Credit for grassroots contributions to Federal congressional can-
didates.’’. 
(c) FORMS.—The Secretary of the Treasury, or his 
designee, shall ensure that the credit for grassroots con-
tributions to Federal congressional candidates allowed 
under section 36C of the Internal Revenue Code of 1986, 
as added by this section, may be claimed on Forms 
1040EZ and 1040A. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Subtitle B—Grassroots Democracy 
Coupon Pilot Program 
SEC. 111. ESTABLISHMENT OF PILOT PROGRAM. 
(a) ESTABLISHMENT.—The Grassroots Democracy 
Advisory Commission established under section 542 of the 
Federal Election Campaign Act of 1971 (as added by sec-
tion 201) (hereafter in this subtitle referred to as the 
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