A bill to amend the Internal Revenue Code of 1954 relating to maximum credit for contributions to candidates for public office.

Increases, under the Internal Revenue Code, the maximum credit allowable for contributions to candidates for public office. Increases (1) the credit amount to $25 on individual returns and $50 on joint returns (formerly $12.50 and $25); and (2) the deduction amount to $100 on individual returns and $200 on joint returns (formerly $50 and $100). (Amends 26 U.S.C. 41(b)(1) and 218(b)(1))