(a) Political expenditures made out of personal funds by a staff member of an officeholder, a candidate, or a political committee with the intent to seek reimbursement from the officeholder, candidate, or political committee that in the aggregate do not exceed the amount specified by Figure 5 in 1 TAC §18.31 during the reporting period may be reported as follows IF the reimbursement occurs during the same reporting period that the initial expenditure was made:
  (1) the amount of political expenditures that in the aggregate exceed the amount specified in Tex. Elec. Code §254.031(a)(3), as amended by Figure 1 in 1 TAC §18.31 and that are made during the reporting period, the full names and addresses of the persons to whom the expenditures are made and the dates and purposes of the expenditures; and
  (2) included with the total amount or a specific listing of the political expenditures of the amount specified in Tex. Elec. Code §254.031(a)(5), as amended by Figure 1 in 1 TAC §18.31 or less made during the reporting period.
(b) Except as provided by subsection (a) of this section, a political expenditure made out of personal funds by a staff member of an officeholder, a candidate, or a political committee with the intent to seek reimbursement from the officeholder, candidate, or political committee must be reported as follows:
  (1) the aggregate amount of the expenditures made by the staff member as of the last day of the reporting period is reported as a loan to the officeholder, candidate, or political committee;
  (2) the expenditure made by the staff member is reported as a political expenditure by the officeholder, candidate, or political committee; and
  (3) the reimbursement to the staff member to repay the loan is reported as a political expenditure by the officeholder, candidate, or political committee.

Source Note: The provisions of this §20.62 adopted to be effective February 25, 2007, 32 TexReg 613; amended to be effective November 18, 2007, 32 TexReg 8305; amended to be effective November 1, 2011, 36 TexReg 7311; 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