; (B) which is made by an individual who is not prohibited from making a contribution under this Act; and (C) the aggregate amount of which does not exceed the greater of— (i) $150 per election; or (ii) the amount per election determined by the Commission under section 531. (12) Qualifying multicandidate political committee contribution (A) In general The term qualifying multicandidate political committee contribution means any contribution to a candidate that is made from a qualified account of a multicandidate political committee (within the meaning of section 315(a)(2)). (B) Qualified account For purposes of subparagraph (A), the term qualified account means, with respect to a multicandidate political committee, a separate, segregated account of the committee that consists solely of contributions which meet the following requirements: (i) All contributions to such account are made by individuals who are not prohibited from making contributions under this Act. (ii) The aggregate amount of contributions from each individual to such account and all other accounts of the political committee do not exceed the amount described in paragraph (11)(C). 502. Fair Elections Fund (a) Establishment There is established in the Treasury a fund to be known as the Fair Elections Fund . (b) Amounts held by Fund The Fund shall consist of the following amounts: (1) Appropriated amounts (A) In general Amounts appropriated to the Fund. (B) Sense of the Senate regarding appropriations It is the sense of the Senate that— (i) there should be imposed on any payment made to any person (other than a State or local government or a foreign nation) who has a contract with the Government of the United States in excess of $10,000,000 a tax equal to 0.50 percent of amount paid pursuant to each contract, except that the aggregate tax on each contract for any taxable year shall not exceed $500,000