(1) If a person as defined in section 49-1438, including an independent committee or a political party committee, determines more than forty-five days prior to a primary election or general election that it intends to make independent expenditures of two thousand dollars or more during the primary election period or the general election period for or against a candidate seeking nomination or election to a covered elective office, the person shall file a statement of intent to expend with the Nebraska Accountability and Disclosure Commission. The statement of intent to expend shall be filed no later than forty-five days prior to the date of the election at which the candidate is seeking nomination or election. The statement of intent to expend shall include: (a) The name, address, and telephone number of the person or committee filing the statement; (b) The name, address, and telephone number of the treasurer if the person filing the statement is an independent committee or a political party committee; (c) The name of the candidate for which the independent expenditure is intended to be made, the date of the election for which the independent expenditure is intended to be made, and whether the independent expenditure will be made in support of or in opposition to such candidate; (d) The office sought by the candidate for which the independent expenditure is intended to be made; and (e) The maximum amount of independent expenditures the person intends to spend in support of or in opposition to the candidate for the primary election period and the general election period.
(2) No person who has filed a statement of intent to expend shall make independent expenditures exceeding twenty percent more than the amount stated in subdivision (1)(e) of
this section or less than twenty percent less than such amount. No person shall make independent expenditures for a covered elective office without filing a statement of intent to expend under this section.
(3) The commission shall give notice of the filing of a statement of intent to expend to all candidates seeking the same office as a candidate named in a statement of intent to expend. The notice shall be given by mail within ten days after the receipt of the filing.
(4) If a statement of intent to expend is filed pursuant to this section, (a) the candidate named in the statement if the expenditures are to be made in opposition to such candidate or (b) a candidate for the same office as the candidate named in the statement and on whose behalf the expenditures are to be made shall be allowed to withdraw an affidavit of intent to abide by the spending limitations of section 32-1604 if the candidate has not received public funds under the Campaign Finance Limitation Act. The withdrawal shall be accomplished by filing a written statement withdrawing his or her affidavit to abide and simultaneously filing an affidavit not to abide under subdivision (5)(a) of section 32-1604 at least thirty days prior to the election.
(5) Notwithstanding the provisions of this section, if independent expenditures of two thousand dollars or more are made (a) in opposition to a candidate seeking nomination or election to a covered elective office or (b) in support of another candidate seeking nomination or election to the same covered elective office during a primary election period or a general election period, a candidate against whom independent expenditures are made or a candidate for the same office as a candidate in support of whom independent expenditures are made shall be allowed to withdraw an affidavit of intent to abide by the spending limitations of section 32-1604 if the candidate has not received public funds under the
act. Such withdrawal shall be made by filing a written statement withdrawing his or her affidavit to abide and simultaneously filing an affidavit not to abide as provided in subdivision (5)(a) of section 32-1604. Such withdrawal shall be made at least thirty days prior to the election.
(6) This section shall not apply to an individual making independent expenditures with his or her own funds. An individual making independent expenditures shall be required to file an independent expenditure report as required by section 49-1467.