PUBLIC LAW 107-276—NOV. 2, 2002 116 STAT. 1929 Nov. 2, 2002 Public Law 107-276 107th Congress An Act To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available [H.R. 5596] under State law, 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. EXEMPTION FOR CERTAIN STATE AND LOCAL POLITICAL COMMITTEES FROM NOTIFICATION REQUIREMENTS. (a) EXEMPTION FROM NOTIFICATION REQUIREMENTS.— Paragraph (5) of section 527(i) of the Internal Revenue Code of 1986 26 USC 527. (relating to organizations must notify Secretary that they are section 527 organizations) is amended by striking "or" at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ", or", and by adding at the end the following: "(C) which is a political committee of a State or local candidate or which is a State or local committee of a political party.". (b) EFFECTIVE DATE.—The amendments made by subsection 26 USC 527 note, (a) shall take effect as if included in the amendments made by Public Law 106-230. SEC. 2. EXEMPTION FOR CERTAIN STATE AND LOCAL POLITICAL COMMITTEES FROM REPORTING REQUIREMENTS. (a) IN GENERAL.— Section 527(j)(5) of the Internal Revenue Code of 1986 (relating to coordination with other requirements) is amended by redesignating subparagraphs (C), (D), and (E) as subparagraphs (D), (E), and (F), respectively, and by inserting after subparagraph (B) the following new subparagraph: "(C) to any organization which is a qualified State or local political organization,". (b) QUALIFIED STATE OR LOCAL POLITICAL ORGANIZATION. — Subsection (e) of section 527 of the Internal Revenue Code of 1986 (relating to other definitions) is amended by adding at the end the following new paragraph: " (5) QUALIFIED STATE OR LOCAL POLITICAL ORGANIZATION. — "(A) IN GENERAL.—The term 'qualified State or local political organization' means a political organization— "(i) all the exempt functions of which are solely for the purposes of influencing or attempting to influence the selection, nomination, election, or appointment
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