Establishes penalties for spending in excess of limits, among other enforcement measures.
Amends the Internal Revenue Code to establish in the Treasury the Certified Public Subsidy Candidate Fund to hold amounts designated by individuals as $1 check-offs on an income tax return. Makes Fund amounts available, as provided in appropriation Acts, for payments to certified public subsidy candidates. Allows a refundable tax credit for up to an aggregate of $100 per year in individual contributions to certified public subsidy candidates.