I
103D CONGRESS
1ST SESSION
H. R. 164
To amend the Federal Election Campaign Act of 1971 to reduce the limitation
amounts for contributions to candidates for Federal office and to amend
the Internal Revenue Code of 1986 to provide a tax credit for contribu-
tions to candidates for public office.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 5, 1993
Mr. DUNCAN introduced the following bill; which was referred jointly to the
Committees on House Administration and Ways and Means
A BILL
To amend the Federal Election Campaign Act of 1971 to
reduce the limitation amounts for contributions to can-
didates for Federal office and to amend the Internal
Revenue Code of 1986 to provide a tax credit for con-
tributions 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. REDUCTION IN LIMITATION AMOUNTS FOR
CONTRIBUTIONS TO CANDIDATES FOR FED-
ERAL OFFICE.
(a) LIMITATION AMOUNT FOR CONTRIBUTIONS BY
PERSONS OTHER THAN MULTICANDIDATE POLITICAL
cent of all political contributions, payment of which is
made by the taxpayer within the taxable year.
‘‘(b) LIMITATIONS.—
‘‘(1) MAXIMUM CREDIT.—The credit allowed by
subsection (a) for a taxable year shall not exceed
$125 ($250 in the case of a joint return under sec-
tion 6013).
‘‘(2) VERIFICATION.—A credit shall be allowed
by subsection (a) with respect to any political con-
tribution only if the contribution is verified in the
manner prescribed by the Secretary in regulations.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) POLITICAL
CONTRIBUTION.—The term
‘political contribution’ means a contribution or gift
of money to—
‘‘(A) an individual who is a candidate for
nomination or election to any Federal, State, or
local elective public office in any primary, gen-
eral, or special election, for use by the individ-
ual to further the candidacy of the individual
for nomination or election to the 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 1 or more individuals who
are candidates for nomination or election to any
Federal, State, or local elective public office, for
use by the committee, association, or organiza-
tion to further the candidacy of the individual
or individuals for nomination or election to the
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 the party, or
‘‘(E) a local committee of a national politi-
cal party as designated by the State committee
of the party designated under subparagraph
(D).
‘‘(2) 
CANDIDATE.—The 
term 
‘candidate’
means, with respect to any Federal, State, or local
elective public office, an individual who—
‘‘(A) publicly announces before the close of
the calendar year following the calendar year in
which the contribution or gift is made that the
individual is a candidate for nomination or elec-
tion to the office, and
‘‘(B) meets the qualifications prescribed by
law to hold the office.
‘‘(3) NATIONAL POLITICAL PARTY.—The term
‘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) STATE
AND
LOCAL.—The term ‘State’
means the various States and the District of Colum-
bia. The term ‘local’ means a political subdivision or
part thereof, or 2 or more political subdivisions or
parts thereof, of a State.
‘‘(d) CROSS REFERENCES.—
‘‘(1) For disallowance of credits to estates and
trusts, see section 642(j).
‘‘(2) For treatment of Indian tribal governments as
States (and the subdivisions of Indian tribal govern-
ments as political subdivisions of States), see sec-
tion 7871.’’
(b) CONFORMING AMENDMENTS.—
(1) Section 642 of such Code (relating to spe-
cial rules for credits and deductions) is amended by
adding at the end the following new subsection:
‘‘(j) POLITICAL CONTRIBUTION CREDIT.—An estate
or trust shall not be allowed the credit against tax for con-
tributions to candidates for public office provided by sec-
tion 24.’’
(2) Paragraph (6) of section 7871(a) of such
Code (relating to Indian tribal governments treated
as States for certain purposes) is amended by redes-
ignating subparagraphs (A) through (D) as subpara-
graphs (B) through (E), respectively, and by insert-
ing before such subparagraph (B) the following new
subparagraph:
‘‘(A) section 24(c)(4) (defining State for
purposes of credit for contributions to can-
didates for public office),’’.
(3) The table of sections for subpart A of part
IV of subchapter A of chapter 1 of such Code is
amended by inserting after the item relating to sec-
tion 23 the following new item:
‘‘Sec. 24. Contributions to candidates for public office.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1992.