To amend the Internal Revenue Code of 1986 to avoid duplicate reporting of information on political activities of certain State and local political organizations, and for other purposes.

[AI summary unavailable — showing source text] Amends Internal Revenue Code (the Code) provisions concerning reporting requirements of political organizations to exempt from such requirements certain State and local political organizations which are required to make State filings which are publicly available and which contain the same information as is required under the Code.…