LA SB495

Defines "electioneering communication" to include express advocacy supporting or opposing candidates, recalls, or ballot propositions, and establishes disclosure requirements for visual, oral, and digital political advertisements including minimum display times and text size standards

Creates new reporting entities including "recognized party legislative delegations" (caucuses of same-party legislators in one chamber) and "parish executive committees," with specific contribution limits of $25,000 per calendar year and restrictions on expenditures outside their parish or chamber

Increases multiple financial thresholds: committee registration from $1,000 to $5,000, in-kind contribution reporting from $50 to $250, small campaign affidavit threshold from $500 to $5,000, and candidate surplus/deficit reporting threshold from $5,000 to $10,000

Changes annual report filing deadline from February 28th to March 15th, prohibits public disclosure of individual contributors' street addresses on government websites or in public records requests, and allows candidates to file simplified "certification of no material activity" when contributions are under $250 and expenditures under $500

Establishes comprehensive rules for surplus campaign funds, allowing use for future campaigns, contributions to committees, lobbying, social/issue advocacy, administrative costs, and charitable donations to 501(c) organizations, with redesignated surplus funds not counting toward contribution limits in subsequent elections