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.