Political Accountability and Transparency Act This bill restricts the use of certain political funds and revises requirements for political communications. Specifically, the bill: prohibits the personal use of political committee funds; treats coordinated expenditures, as defined by the bill, as campaign contributions, thereby subjecting them to limits and disclosure requirements; applies disclosure requirements for electioneering communications to Internet or digital communications; and requires persons paying for political communications to make their best efforts to determine the true source of the funds used.