; or (B) funds of any political committee under the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30101 et seq. ). . (b) Application of tax rules for sales of property To comply with conflict-of-Interest requirements Section 1043 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (d) Application to prohibition on Congressional ownership of certain assets (1) Treatment as conflict of interest statute For purposes of subsection (b)(2)(A), subchapter IV of chapter 131 of title 5, United States Code, shall be treated as a Federal conflict of interest statute. (2) Covered individuals treated as eligible persons For purposes of this section— (A) the term eligible person shall include covered individuals (as defined in section 13151 of title 5, United States Code), and (B) such covered individuals shall be treated as referred to in subsection (b)(1)(A) for purposes of applying subsection (b)(5)(A). (3) Certificates of divestiture issued by ethics committee In the case of any covered individual referred to in paragraph (2)(A), a certificate of divestiture meets the requirement of subsection (b)(2)(B) if such certificate is issued by the applicable Congressional ethics committee. . (c) Clerical amendment The table of sections for such chapter is amended by inserting after the item relating to section 13146 the following: SUBCHAPTER IV—PROHIBITION ON CONGRESSIONAL OWNERSHIP OF FINANCIAL INVESTMENTS 13151. Definitions. 13152. Limitation on owning or trading certain assets. 13153. Enforcement. .