Relating to elections; redefining expenditure and independent expenditure for campaign financing purposes, providing for rebuttal of certain presumed expenditures; prohibiting independent expenditures by political parties or party units, releasing political parties agreeing not to make independent expenditures as a condition of receiving a public subsidy from the prohibition while remaining eligible for a public subsidy under certain conditions and specifying certain notice requirements of political parties not agreeing to the prohibition, subjecting political parties or party units violating the prohibition to a civil fine; restricting state elections campaign fund party account allocations to state committees of political parties signing and filing spending limit agreements, requiring cancellation of the balance of the account to the general fund; changing the deadline for candidate filing of spending limit agreements and requiring and providing for filing of the agreements by political parties, requiring state campaign finance and public disclosure board notice to the commissioner of revenue, imposing a penalty on political party chairs not signing an agreement and issuing income tax refund receipt forms, prohibiting refunds for contributions to political parties not signing an agreement, defining party unit for income tax refund purposes (ra)