26 USC § 6096 - Designation by individuals

(a) In general

Every individual (other than a nonresident alien) whose income tax liability for the taxable year is $3 or more may designate that $3 shall be paid over to the Presidential Election Campaign Fund in accordance with the provisions of section 9006 (a). In the case of a joint return of husband and wife having an income tax liability of $6 or more, each spouse may designate that $3 shall be paid to the fund.

(b) Income tax liability

For purposes of subsection (a), the income tax liability of an individual for any taxable year is the amount of the tax imposed by chapter 1 on such individual for such taxable year (as shown on his return), reduced by the sum of the credits (as shown in his return) allowable under part IV of subchapter A of chapter 1 (other than subpart C thereof).

(c) Manner and time of designation

A designation under subsection (a) may be made with respect to any taxable year—

(1) at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or

(2) at any other time (after the time of filing the return of the tax imposed by chapter 1 for such taxable year) specified in regulations prescribed by the Secretary.

Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by chapter 1 for such taxable year, such designation shall be made either on the first page of the return or on the page bearing the taxpayer’s signature.

Source

(Added Pub. L. 89–809, title III, § 302(a),Nov. 13, 1966, 80 Stat. 1587; amended Pub. L. 92–178, title VIII, § 802(a),Dec. 10, 1971, 85 Stat. 573; Pub. L. 93–53, § 6(a),July 1, 1973, 87 Stat. 138; Pub. L. 94–12, title II, §§ 203(b)(4), 208(d)(4),Mar. 29, 1975, 89 Stat. 30, 35; Pub. L. 94–455, title IV, § 401(a)(2)(C), title V, § 504(c)(2), title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1555, 1565, 1834; Pub. L. 95–30, title II, § 202(d)(6),May 23, 1977, 91 Stat. 151; Pub. L. 95–618, title I, § 101(b)(4),Nov. 9, 1978, 92 Stat. 3180; Pub. L. 96–223, title II, §§ 231(b)(2), 232(b)(3)(C),Apr. 2, 1980, 94 Stat. 272, 276; Pub. L. 97–34, title II, § 221(c)(1), title III, § 331(e)(1),Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 97–414, § 4(c)(2),Jan. 4, 1983, 96 Stat. 2056; Pub. L. 98–369, div. A, title IV, § 474(r)(31),July 18, 1984, 98 Stat. 845; Pub. L. 103–66, title XIII, § 13441(a),Aug. 10, 1993, 107 Stat. 567.)

Amendments

1993—Subsec. (a). Pub. L. 103–66substituted “$6” for “$2” and “$3” for “$1” wherever appearing.

1984—Subsec. (b). Pub. L. 98–369substituted “allowable under part IV of subchapter A of chapter 1 (other than subpart C thereof” for “allowable under sections 33, 37, 38, 40, 41, 42, 44, 44A, 44B, 44C, 44D, 44E, 44F, 44G, and 44H”.

1983—Subsec. (b). Pub. L. 97–414inserted reference to section 44H.

1981—Subsec. (b). Pub. L. 97–34, § 331(e)(1), inserted reference to section 44G.

Pub. L. 97–34, § 221(c)(1), inserted reference to section 44F.

1980—Subsec. (b). Pub. L. 96–223, §§ 231(b)(2), 232(b)(3)(C), inserted reference to sections 44D and 44E.

1978—Subsec. (b). Pub. L. 95–618inserted reference to section 44C.

1977—Subsec. (b). Pub. L. 95–30inserted reference to section 44B.

1976—Subsec. (b). Pub. L. 94–455, §§ 401(a)(2)(C), 504 (c)(2), inserted reference to section 42 in subsec. (a) as in effect on day before date of enactment of Pub. L. 94–12and reference to section 44A.

Subsec. (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

1975—Subsec. (b). Pub. L. 94–12inserted reference to sections 42 and 44.

1973—Subsec. (a). Pub. L. 93–53struck out “for the account of the candidates of any specified political party for President and Vice President of the United States, or if no specific account is designated by such individual, for a general account for all candidates for election to the offices of President and Vice President of the United States,” after “Fund” and substituted “section 9006 (a)” for “section 9006 (a)(1)”.

Subsec. (b). Pub. L. 93–53struck out reference to sections 32 (2) and 35, and inserted reference to sections 40 and 41.

Subsec. (c). Pub. L. 93–53provided that if designation is made at the time of filing the return of the tax imposed by chapter 1 for the taxable year, the designation shall be made either on the first page of the return or on the page bearing the taxpayer’s signature.

1971—Subsec. (a). Pub. L. 92–178substituted “$1 shall be paid over to the Presidential Election Campaign Fund for the account of the candidates of any specified political party for President and Vice President of the United States, or if no specific account is designated by such individual, for a general account for all candidates for election to the offices of President and Vice President of the United States, in accordance with the provisions of section 9006 (a)(1)” for “$1 shall be paid into the Presidential Election Campaign Fund established by section 303 of the Presidential Election Campaign Fund Act of 1966” and provided, in the case of a joint return of husband and wife having an income tax liability of $2 or more, that each spouse may designate that $1 shall be paid to any such account in the fund.

Effective Date of 1993 Amendment

Section 13441(b) ofPub. L. 103–66provided that: “The amendments made by subsection (a) [amending this section] apply with respect to tax returns required to be filed after December 31, 1993.”

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) ofPub. L. 98–369, set out as a note under section 21 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 97–414applicable to amounts paid or incurred after Dec. 31, 1982, in taxable years ending after such date, see section 4(d) ofPub. L. 97–414, set out as an Effective Date note under section 28 of this title.

Effective Date of 1981 Amendment

Amendment by section 221(c)(1) ofPub. L. 97–34applicable to amounts paid or incurred after June 30, 1981, see section 221(d) ofPub. L. 97–34, as amended, set out as an Effective Date note under section 41 of this title.

Amendment by section 331(e)(1) ofPub. L. 97–34applicable to taxable years beginning after Dec. 31, 1981, see section 339 ofPub. L. 97–34, set out as a note under section 401 of this title.

Effective Date of 1980 Amendment

Amendment by section 231(b)(2) ofPub. L. 96–223, applicable to taxable years ending after Dec. 31, 1979, see section 231(c) ofPub. L. 96–223, set out as an Effective Date note under section 45K of this title.

Amendment by section 232(b)(3)(C) ofPub. L. 96–223applicable to sales or uses after Sept. 30, 1980, in taxable years ending after that date, see section 232(h)(1) ofPub. L. 96–223, set out as an Effective Date note under section 40 of this title.

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–618applicable to taxable years ending on or after Apr. 20, 1977, see section 101(c) ofPub. L. 95–618, set out as a note under section 1016 of this title.

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30applicable to taxable years beginning after Dec. 31, 1976, and to credit carrybacks from such years, see section 202(e) ofPub. L. 95–30, set out as an Effective Date note under section 51 of this title.

Effective and Termination Dates of 1976 Amendment

Amendment by section 401(a)(2)(C) ofPub. L. 94–455applicable to taxable years ending after Dec. 31, 1975, but ceasing to be applicable to taxable years ending after Dec. 31, 1978, see section 401(e) ofPub. L. 94–455, as amended, set out as an Effective Date of 1976 Amendment note under section 32 of this title.

Amendment by section 504(c)(2) ofPub. L. 94–455applicable to taxable years beginning after Dec. 31, 1975, see section 508 ofPub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.

Effective and Termination Dates of 1975 Amendment

Amendment by Pub. L. 94–12applicable to taxable years ending after Dec. 31, 1974, and to cease to apply to taxable years ending after Dec. 31, 1975, see section 209(a) ofPub. L. 94–12, set out as a note under section 3 of this title.

Effective Date of 1973 Amendment; Designation to the Presidential Election Campaign Fund

Section 6(d) ofPub. L. 93–53, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section and sections 9003, 9006, 9007, and 9012 of this title] shall apply with respect to taxable years beginning after December 31, 1972. Any designation made under section 6096 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect for taxable years beginning before January 1, 1973) for the account of the candidates of any specified political party shall, for purposes of section 9006(a) of such Code (as amended by subsection (b)), be treated solely as a designation to the Presidential Election Campaign Fund.”

Effective Date of Section and Effective Date of 1971 Amendment

Provisions of this section, together with amendment of subsec. (a) of this section by Pub. L. 92–178, applicable only to taxable years ending on or after Dec. 31, 1972, see section 802(b)(2) ofPub. L. 92–178, set out as a note under section 9001 of this title.

Effective Date

Section 302(c) ofPub. L. 89–809provided that: “The amendments made by this section [enacting this section] shall apply with respect to income tax liability for taxable years beginning after December 31, 1966.”

Short Title

Section 301 of title III of Pub. L. 89–809provided that: “This title [enacting this section and sections 971, 972, and 973 of former Title 31, Money and Finance] may be cited as the ‘Presidential Election Campaign Fund Act of 1966’.”

Adoption of Guidelines

Pub. L. 90–26, § 5,June 13, 1967, 81 Stat. 58, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a) Funds which become available under the Presidential Election Campaign Fund Act of 1966 [this section and section 971 et seq. of former Title 31, Money and Finance] shall be appropriated and disbursed only after the adoption by law of guidelines governing their distribution. Section 6096 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall become applicable only after the adoption by law of such guidelines.

“(b) Guidelines adopted in accordance with this section shall state expressly that they are intended to comply with this section.”