I
103D CONGRESS
1ST SESSION
H. R. 554
To amend the Internal Revenue Code of 1986 to allow individuals a deduction
of up to $100 for contributions made to candidates for public office.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 21, 1993
Mr. UPTON introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow indi-
viduals a deduction of up to $100 for contributions made
to candidates for public office.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ALLOWANCE OF DEDUCTION.
(a) DEDUCTION FOR POLITICAL CONTRIBUTIONS.—
(1) GENERAL RULE.—Part VII of subchapter B
of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after section 217 the follow-
ing:
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‘‘SEC. 218. CONTRIBUTIONS TO CANDIDATES FOR PUBLIC
OFFICE.
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an
individual, there shall be allowed as a deduction any politi-
cal contribution payment of which is made by such individ-
ual within the taxable year.
‘‘(b) LIMITATIONS.—
‘‘(1) AMOUNT.—The deduction under sub-
section (a) shall not exceed $100 ($200) in the case
of a joint return under section 6013).
‘‘(2) VERIFICATION.—The deduction under sub-
section (a) shall be allowed, with respect to any po-
litical contribution, only if such contribution is veri-
fied in such manner as the Secretary shall prescribe
by regulations.
‘‘(c) DEFINITIONS.—For purposes of this section, the
term—
‘‘(1) ‘candidate’ means, with respect to any
Federal, State, or local elective public office, an indi-
vidual who
‘‘(A) publicly announces before the close of
the calendar year following the calendar year in
which the contribution or gift is made that he
is a candidate for nomination or election to
such office; and
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‘‘(B) meets the qualifications prescribed by
law to hold such office.
‘‘(2) ‘local’ means a political subdivision or part
thereof, or 2 or more political subdivisions or parts
thereof, of a State;
‘‘(3) ‘national political party’ means—
‘‘(A) in the case of contributions made
during a taxable year of the taxpayer in which
the electors of President and Vice President are
chosen, a political party presenting candidates
or electors for such offices on the official elec-
tion ballot of 10 or more States, or
‘‘(B) in the case of contributions made
during any other taxable year of the taxpayer,
a political party which met the qualifications
described in subparagraph (A) in the last pre-
ceding election of a President and Vice Presi-
dent;
‘‘(4) ‘political contribution’ means a contribu-
tion or gift of money to—
‘‘(A) an individual who is a candidate for
nomination or election to any Federal, State, or
local elective office in any primary, general, or
special election, for use by such individual to
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further his candidacy for nomination or election
to such office;
‘‘(B) any committee, association, or organi-
zation (whether or not incorporated) organized
and operated exclusively for the purpose of in-
fluencing, or attempting to influence, the nomi-
nation or election of one or more individuals
who are candidates for nomination or election
to any Federal, State, or local elective public of-
fice, for use by such committee, association, or
organization to further the candidacy of such
individual or individuals for nomination or elec-
tion to such office;
‘‘(C) the national committee of a national
political party;
‘‘(D) the State committee of a national po-
litical party as designated by the national com-
mittee of such party; or
‘‘(E) a local committee or a national politi-
cal party as designated by the State committee
of such party designated under subparagraph
(D); and
‘‘(5) ‘State’ means the various States and the
District of Columbia.