,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aaaa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ac1 #bjac ,mr4  
,grayson introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to impose a #ejj p]c5t   
excise tax on corporate contributions to
 political committees & on corporate    
exp5ditures on political advocacy       
campaigns4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,bus9ess ,%\ld ,m9d ,its
 ,own ,bus9ess ,act4  #b4 ,excise tax on
 corporate contributions to political   
committees & on corporate exp5ditures on
 political advocacy campaigns  7a7 ,9   
g5]al ,*apt] #cf ( ! ,int]nal ,rev5ue   
,code ( #aihf 7relat+ to c]ta9 o!r      
excise taxes7 is am5d$ by add+ at ! end 
! foll[+ new sub*apt]3  ,e ,c]ta9       
corporate political activities  ,sec4   
#ddia4 ,corporate contributions to      
political committees & corporate        
exp5ditures on political advocacy       
campaigns4  #ddia4 ,corporate           

contributions to political committees & 
corporate exp5ditures on political      
advocacy campaigns  7a7 ,9 g5]al ,9 !   
case ( a corporation1 !re is h]eby      
impos$ a tax equal to #ejj p]c5t ( !    
aggregate ( ! foll[+ am\nts3  7#a7 ,!   
am\nt ( contributions 7z def9$ 9 section
 #cja ( ! ,f$]al ,election ,campaign    
,act ( #aiga7 made dur+ ! taxable ye>4  
7#b7 ,! am\nt paid = an electione]+     
communication describ$ 9 section        
#cjd7;f77#c7 ( su* ,act4  7b7 ,c]ta9    
det]m9ations disreg>d$ ,= purposes ( ?is
 section1 any c\rt det]m9ation t su*    
,act does n apply to "o or m            
corporations %all be disreg>d$4  4  7b7 
,d5ial ( income tax d$uction ,subsection
 7a7 ( section #bge ( su* ,code is am5d$
 by ins]t+ aft] p>agraph 7#f7 ! foll[+  
new p>agraph3  7#g7 ,taxes impos$ by    
section #ddia 7relat+ to corporate      
contributions to political committees & 
corporate exp5ditures on political      
advocacy campaigns74  4  7c7 ,cl]ical   
am5dm5t ,! table ( sub*apt]s = *apt] #cf

 ( su* ,code is am5d$ by add+ at ! end !
 foll[+ new item3  ,sub*apt] ,e4 ,c]ta9 
corporate political activities4  7d7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid aft] !
 date ( ! enactm5t ( ?is ,act 9 taxable 
ye>s end+ aft] su* date4