Pennsylvania Statutes Title 25 P.S. Elections & Electoral Districts § 3247. Annual reports

(a) All political committees and candidates, including those committees and candidates filing reports under section 1626(d) and (e),  1 shall file a report on January 31 of each year which shall be complete as of December 31 of the prior year. Such reports shall be filed annually at this time until there is no balance or debt in the report of the candidate or political committee. Such reports shall be cumulative. However, if there has been no change in the account, then the candidate or political committee shall file a statement to that effect with the appropriate supervisor. Each form designated by the Secretary of the Commonwealth for filing a report or statement required by section 1626(e) shall contain a block which may be marked by the candidate or political committee designating it a termination report or statement. If such report or statement is so designated, or if an authorized candidate elects to file no report or statement pursuant to section 1626.1,  2 no annual report need be filed under this section unless contributions were received or expenditures made subsequent to the time period for filing of such termination report. However, no candidate or political committee may terminate by way of a statement where the unpaid balance indicated in the previous report was greater than two hundred fifty dollars ($250). In the case of annual reports said report shall cover the campaign activity of a candidate or political committee from the last prior report or statement.

(b) Any political committee required to be registered under this act and not reporting under section 1626 shall file an annual report under this section. However, if a political committee makes aggregate expenditures as defined in section 1621  3 in an amount less than two hundred fifty dollars ($250) or incurs aggregate debt in an amount less than two hundred fifty dollars ($250) during the calendar year to influence an election, it need not file an annual report; provided that this exception shall not be applicable to a candidate's political committee or to a State or county committee of a political party or political body or to a political action committee of a corporation or unincorporated association.