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1. Starting with 2013, line 1-bis of article 15 of the unique text on income taxes provided by the Decree of Republic's President no. 917 of December 22nd1986, with the further amendments, as concerns the deductions of expenses shall be replaced with the following:
"1-bis. An amount equal to 24% for 2013 and 26% starting with 2014 of the donations in cash in favour of political parties and movements that presented the electoral lists or candidacies for the elections regarding the renewal of the Chamber of Deputies or Republic's Senate or the Italian members of the European Parliament or that have at least one representative chosen in the regional council or the regional councils of provinces Trento and Bolzano shall be deduced from the gross tax in case of amounts between euro 50 and 10,000 per year, on condition that these deductions are made by bank or postal transfer.
2. Small incomes resulted from applying the provisions of line 1, assessed at euro 8.7 million for 2014, euro 7 million for 2015 and euro 6.1 million staring with 2016 shall be decreased correspondingly with the expenses' authorization provided at article 9 of the Law no. 157 of June 3rd 1999.
3. According to article 17 line 12 of the Law no. 196 of December 31st 2009, the Internal Revenue Service monitors small incomes provided at line 2 of this article and presents a report to the Minister of Economy and Finance. In case there are or are about to occur differences from the provisions of line 2, except for the measures provided at article 11 line 3 letter l) of the Law no. 196 of 2009, the Minister of Economy and Finance, by own decree, makes a decrease, to the extent necessary for financial covering of small incomes resulting from the monitoring activity, of the contribution share as co-funding, provided at article 1 line 1 title II of this law. The Minister of Economy and Finance shall immediately report the Chambers, by a special report, the reasons of the differences and the adopted measures provided at title II of this line. The limit provided at first title of line 2 of article 2 of this law is redetermined depending on the efficiency of the Safeguarding term provided at the previous title.
4. Starting with 2013, at article 78 line 1 of the unique text on income taxes provided by the Decree of Republic's President no. 917 of December 22nd 1986, with the further amendments, the wording "of the expense provided at article 15 line 1-bis" shall be replaced by: "of the expense for the donations in cash in favour of political parties and movements provided at article 15 line 1-bis, for the amounts between euro 51,65 and euro 103,291.38.
5. At article 18 line 1 of the Law no. 515 of December 10th 1993 with the further amendments, the wording: "in newspapers and magazines" shall be replaced by: "in newspapers, periodical magazines and websites".