Report of Extension of Credit to Political Candidates

Section 401 of the Federal Election Campaign Act of 1971 (2 U.S.C. 451) directed the Civil Aeronautics Board to promulgate regulations with respect to the extension of credit for air transportation furnished to candidates for Federal office, or any person acting on their behalf, in connection with political campaigns. Title 14 Code of Federal Regulation Part 374a (14 CFR Part 374a) was adopted to implement this requirement. Form 183 was designed as the means for reporting credit extended to political candidates for air transportation services. Section 4(a)(7) of the Civil Aeronautics Board Sunset Act of 1984 transferred the responsibility for administering this reporting to the Secretary of Transportation. Air carriers certificated under 49 U.S.C. 41102 may be required to file monthly reports on Form 183 with respect to the extension of credit for air transportation furnished to political candidates. An air carrier must submit monthly reports to the Department when the indebtedness for transportation furnished to a candidate, running for Federal office, or to persons acting on behalf of such candidate, exceeds $5,000 on the last day of a month during the 6 months before an election or nomination. After that period, the air carrier shall file a report with the Office of Airline Information no later than the 20th day following the end of the calendar month in which the election or nomination takes place and thereafter when any change occurs in that report, until a negative report is filed. For Form 183 purposes a “negative report” is one that indicates an indebtedness of $5,000 or less.

The latest form for Report of Extension of Credit to Political Candidates expires 2021-12-31 and can be found here.