Amends the Election Code. Provides that, if a political committee makes an expenditure for a person to post content on a website, web application, or digital application that is directed at voters and mentions the name of a candidate in the next upcoming election, the person posting the content must concurrently include a statement disclosing that the person was paid by the political committee. Sets forth format and presentation requirements for disclosure statements across image, video, and audio formats. Provides that statements placed solely in captions, descriptions, bios, tags, or hyperlinks do not satisfy disclosure requirements. Requires political committees to provide notice of disclosure requirements and take reasonable actions to ensure compliance with those requirements. Prohibits contracts entered into, amended, or renewed on or after the effective date from restricting vendors or other persons from disclosing services provided, persons paying for those services, or amounts paid. Expands recordkeeping obligations for vendors, agencies, sub-vendors, and intermediaries providing political communication services to include content creator identities, social media handles, platforms used, and itemized compensation. Provides that a knowing violation of paid digital content posting requirements is a Class B misdemeanor, with each violation constituting a separate offense. Provides for civil penalties and joint and several liability between the committee and the person posting the content. Requires political committees making expenditures aggregating $1,000 or more in an election cycle for paid digital content postings to electronically file a report within 2 business days. Requires quarterly financial reports to itemize paid digital content expenditures under a designated category with specified details regarding creators, platforms, and intermediaries. Authorizes the State Board of Elections to assess an additional civil penalty of up to 300% of compensation for intentional or repeated concealment of paid digital content postings. Applies certain civil penalty provisions to expenditures as well as contributions.