B.__Unemancipated children under 18 years of age are considered contributions by their parents and are attributed proportionately to each parent.__Fifty percent of the contributions are attributed to each parent or, in the case of a single custodial parent, the total amount is attributed to the parent.

Sec. 22. 21-A MRSA §§1015-B and 1015-C are enacted to read:

§1015-B.__Anonymous contributions

A candidate or a committee may not accept an anonymous contribution exceeding $10.__The recipient of an anonymous contribution of more than $10 may not keep the contribution but must remit within 2 business days the contribution to the General Fund and report the action to the commission.

§1015-C.__Use of campaign contributions for personal expenses

1.__Prohibition.__A candidate, political committee, political party or political action committee may not use campaign funds to defray personal expenses that are unrelated to the campaign or to the office if the candidate is an officeholder, nor may these funds be converted to personal use.

2.__Application. This section does not apply to the incidental personal use of campaign materials or equipment, nor to an expenditure used to defray any ordinary expenses incurred in connection with an individual's duties as a holder of public office.

3.__Guidelines.__The commission must establish guidelines reflecting the applicability of this section to other expenses on a case-by-case basis, including legal, meal, travel and vehicle expenses.

Sec. 23. 21-A MRSA §1017, sub-§5, as amended by PL 1991, c. 839, §17, is further amended to read:

5. Content. A report required under this section must contain the itemized accounts of contributions received during that report filing period, including the date a contribution was received, and the name, address, occupation, principal place of business, employer, business address, if any, and the amount of the contribution of each person who has made a contribution or contributions aggregating in excess of $50. The report must