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Schedule B-1

Schedule B-1
A Schedule B-1 is a special, stand-alone report required for independent expenditures of $1,000 or more made by political committees.

Independent expenditures are defined essentially as any payment or expenditure made for electioneering communications or expressly advocating for or against a candidate, provided the spending is not made in coordination with a candidate or their committee.

A Schedule B-1 is due within 5 business days after the committee makes an independent expenditure. Within 60 days prior to an election, a Schedule B-1 must be filed within 2 business days after the independent expenditure is made. Each independent expenditure of $1,000 or more is treated as a separate filing obligation for the committee.

A Schedule B-1 must be filed electronically.

Schedule B-1