; (2) in paragraph (3), by striking the period at the end and inserting a semicolon; and (3) by adding at the end the following new paragraphs: (4) the expenses incurred by the national committee of a major party or minor party with respect to a presidential nominating convention; (5) the amounts certified by it under section 9008(g) for payment to each such committee; and (6) the amount of payments, if any, required from such committees under section 9008(h), and the reasons for such payment. . (c) Penalties Section 9012 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)(1), by inserting the following after the first sentence: It shall be unlawful for the national committee of a major party or minor party knowingly and willfully to incur expenses with respect to a presidential nominating convention in excess of the expenditure limitation applicable with respect to such committee under section 9008(d) or for any host committee knowingly and willfully to incur such expenses in excess of such expenditure limitation, unless the incurring of such expenses is authorized by the Commission under section 9008(d)(3). ; (2) in subsection (c), by redesignating paragraph (2) as paragraph (3) and inserting the following after paragraph (1): (3) It shall be unlawful for the national committee of a major party or minor party which receives any payment under section 9008(b)(3) to use, or authorize the use of, such payment for any purpose other than a purpose authorized by section 9008(c). ; (3) in subsection (e)(1), by adding at the end the following new sentence: It shall be unlawful for the national committee of a major party or minor party knowingly and willfully to give or accept any kickback or any illegal payments in connection with any expense incurred by such committee with respect to a presidential nominating convention.