I 
108TH CONGRESS 
1ST SESSION 
H. R. 157
To amend the Internal Revenue Code of 1986 to provide a credit and 
a deduction for small political contributions. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2003
Mr. PETRI (for himself, Mr. KANJORSKI, Mr. FRANKS of Arizona, and Mr. 
ENGLISH) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a credit and a deduction for small political contributions.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Citizen Involvement 
in Campaigns Act of 2003’’. 
SEC. 2. TAX CREDIT FOR CERTAIN POLITICAL CONTRIBU-
TIONS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25B the following new 
section: 
‘‘SEC. 25C. CREDIT FOR POLITICAL CONTRIBUTIONS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 
all political contributions paid by the taxpayer during the 
taxable year. 
‘‘(b) LIMITATIONS.—
‘‘(1) MAXIMUM CREDIT.—The credit allowed by 
subsection (a) shall not exceed $200 ($400 in the 
case of a joint return). 
‘‘(2) VERIFICATION.—The credit allowed by 
subsection (a) shall be allowed with respect to any 
political contribution only if such contribution is 
verified in such manner as the Secretary shall pre-
scribe by regulation. 
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) POLITICAL
CONTRIBUTION.—The term 
‘political contribution’ means a contribution or gift 
of money, or the fair market value of a contribution 
or gift of property, to—
‘‘(A) an individual who is a candidate for 
nomination or election to any Federal elective 
public office in any primary, general, or special
election, for use by such individual to further 
the candidacy of the individual for nomination 
or election to such office, or 
‘‘(B) the national committee of a national 
political party. 
‘‘(2) 
CANDIDATE.—The 
term 
‘candidate’ 
means, with respect to any Federal elective public 
office, an individual who—
‘‘(A) publicly announces before the close of 
the calendar year following the calendar year in 
which the political contribution is made that the 
individual is a candidate for nomination or elec-
tion to such office; and
‘‘(B) meets the qualifications prescribed by 
law to hold such office. 
‘‘(3) NATIONAL POLITICAL PARTY.—The term 
‘national political party’ means—
‘‘(A) in the case of political contributions 
made during a taxable year of the taxpayer in 
which the electors of President and Vice Presi-
dent are chosen, a political party presenting 
candidates or electors for such offices on the of-
ficial election ballot of ten or more States; or 
‘‘(B) in the case of political contributions 
made during any other taxable year of the tax-
payer, a political party which met the qualifica-
tions described in subparagraph (A) in the last 
preceding election of a President and Vice 
President. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter to a taxpayer for any 
political contribution made during the taxable year if any 
credit is allowed under this section to such taxpayer for 
such year. 
‘‘(e) CROSS REFERENCES.—
‘‘For transfer of appreciated property to a polit-
ical organization, see section 84. 
‘‘For certain indirect contributions to political 
parties, see section 276.’’.
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart A of part IV of subchapter A of chapter 
1 of such Code (relating to nonrefundable personal cred-
its) is amended by inserting after the item relating to sec-
tion 25B the following new item:
‘‘Sec. 25C. Credit for political contributions.’’
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31 of the calendar year in which this Act is 
enacted.
is amended by striking the last item and inserting the fol-
lowing new items:
‘‘Sec. 223. Political contributions. 
‘‘Sec. 224. Cross reference.’’.
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31 of the calendar year in which this Act is 
enacted.
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