[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1827 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1827

  To amend the Internal Revenue Code of 1986 to increase funding for 
  certain educational activities by terminating taxpayer financing of 
        Presidential election campaigns, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 2019

  Mrs. Lesko introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on House 
   Administration, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to increase funding for 
  certain educational activities by terminating taxpayer financing of 
        Presidential election campaigns, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Students and Teachers Over 
Politicians Act'' or ``STOP Act''.

SEC. 2. TERMINATION OF TAXPAYER FINANCING OF PRESIDENTIAL ELECTION 
              CAMPAIGNS.

    (a) Termination of Designation of Income Tax Payments.--Section 
6096 of the Internal Revenue Code of 1986 is amended by adding at the 
end the following new subsection:
    ``(d) Termination.--This section shall not apply to taxable years 
beginning after December 31, 2018.''.
    (b) Termination of Fund and Account.--
            (1) Termination of presidential election campaign fund.--
                    (A) In general.--Chapter 95 of subtitle H of such 
                Code is amended by adding at the end the following new 
                section:

``SEC. 9014. TERMINATION.

    ``The provisions of this chapter shall not apply with respect to 
any Presidential election (or any Presidential nominating convention) 
after the date of the enactment of this section, or to any candidate in 
such an election.''.
                    (B) Transfer of remaining funds.--Section 9006 of 
                such Code is amended by adding at the end the following 
                new subsection:
    ``(d) Transfer of Funds Remaining After Termination.--Of the 
amounts in the fund as of the date of enactment of this subsection--
            ``(1) the Secretary shall transfer $37,802,400 to the 10-
        Year Pediatric Research Initiative Fund described in section 
        9008(i)(2), to be available as described in such section; and
            ``(2) the Secretary shall transfer the remainder to the 
        Secretary of Education (to the extent and in such amounts as 
        provided in advance in appropriations Acts), to be used only to 
        carry out activities under title II of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 6601 et seq.).''.
            (2) Termination of account.--Chapter 96 of subtitle H of 
        such Code is amended by adding at the end the following new 
        section:

``SEC. 9043. TERMINATION.

    ``The provisions of this chapter shall not apply to any candidate 
with respect to any Presidential election after the date of the 
enactment of this section.''.
    (c) Clerical Amendments.--
            (1) The table of sections for chapter 95 of subtitle H of 
        such Code is amended by adding at the end the following new 
        item:

``Sec. 9014. Termination.''.
            (2) The table of sections for chapter 96 of subtitle H of 
        such Code is amended by adding at the end the following new 
        item:

``Sec. 9043. Termination.''.
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