[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2368 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 2368

    To amend the Internal Revenue Code of 1986 to tax the campaign 
committees of candidates for State and local public office in the same 
       manner as campaign committees of candidates for Congress.


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                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 2003

Mr. Green of Texas (for himself, Mr. Reyes, Mr. Edwards, Mr. Gonzalez, 
Mr. Rodriguez, Mr. Stenholm, Mr. Ortiz, Mr. Sandlin, Ms. Eddie Bernice 
  Johnson of Texas, Mr. Lampson, Mr. Turner of Texas, Mr. Frost, Mr. 
  Bell, Ms. Jackson-Lee of Texas, Mr. Hinojosa, Mr. Doggett, and Mr. 
    Hall) 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 tax the campaign 
committees of candidates for State and local public office in the same 
       manner as campaign committees of candidates for Congress.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF SPECIAL RULE FOR PRINCIPAL CAMPAIGN COMMITTEES 
              TO CANDIDATES FOR STATE OR LOCAL PUBLIC OFFICE.

    (a) In General.--Subparagraph (A) of section 527(h)(2) of the 
Internal Revenue Code of 1986 (relating to principal campaign committee 
defined) is amended--
            (1) by inserting ``or for State or local public office'' 
        after ``a candidate for Congress'', and
            (2) in clause (i), by inserting ``in the case of a 
        candidate for Congress,'' before ``section 302(e)''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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