(a) In addition to other reports required by this chapter, a general-purpose committee must file a special pre-election report if the committee is involved in an election and if it:      
        (1) makes direct campaign expenditures supporting or opposing a single candidate or a group of candidates that in the aggregate exceed the amounts specified in Tex. Elec. Code §254.039(a)(2), as amended by Figure 1 in 1 TAC §18.31 during the reporting period for special pre-election reports; or       
        (2) accepts political contributions from a person that in the aggregate exceed the amount specified in Tex. Elec. Code §254.039(a)(1), as amended by Figure 1 in 1 TAC §18.31 during the reporting period for special pre-election reports.       
      (b) The period for special pre-election reports begins on the ninth day before election day and ends at noon on the day before election day.     
      (c) Except as provided by subsection (d) of this section, a report under this section must be received by the commission no later than the first business day after the contribution is accepted or the expenditure is made.     
      (d) A special pre-election report that is exempt from electronic filing under §254.036(c), Election Code, must be received by the commission no later than 5 p.m. of the first business day after the contribution is accepted or the expenditure is made.     
      (e) Expenditures and contributions reported under this section must be reported again in the next applicable sworn report of contributions and expenditures.     
     Source Note:        The provisions of this §20.435 adopted to be effective December 31, 1993, 18 TexReg 9734; amended to be effective March 17, 2008, 33 TexReg 2286; amended to be effective January 1, 2020, 44 TexReg 7880; amended to be effective January 1, 2021, 45 TexReg 8511; amended to be effective January 3, 2022, 46 TexReg 9233; amended to be effective January 1, 2023, 47 TexReg 6822; amended to be effective January 1, 2024, 48 TexReg 6462