; and (ii) in paragraph (2)(B)(i), by striking subsections (b) and (d) and inserting subsection (d) . (2) Repeal of repayment requirement (A) In general Section 9007(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (2) and redesignating paragraphs (3), (4), and (5) as paragraphs (2), (3), and (4), respectively. (B) Conforming amendment Paragraph (2) of section 9007(b) of such Code, as redesignated by subparagraph (A), is amended— (i) by striking a major party and inserting a party ; (ii) by inserting qualified contributions and after contributions (other than ; and (iii) by striking (other than qualified campaign expenses with respect to which payment is required under paragraph (2)) . (3) Criminal penalties (A) Repeal of penalty for excess expenses Section 9012 of the Internal Revenue Code of 1986 is amended by striking subsection (a). (B) Penalty for acceptance of disallowed contributions