Editorial Notes
Amendments
1993—Subsec. (a). Pub. L. 103–66 substituted “$6” for “$2” and “$3” for “$1” wherever appearing.
1984—Subsec. (b). Pub. L. 98–369 substituted “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. 97–414 inserted 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. 95–618 inserted reference to section 44C.
1977—Subsec. (b). Pub. L. 95–30 inserted 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. 94–12 and 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. 94–12 inserted reference to sections 42 and 44.
1973—Subsec. (a). Pub. L. 93–53 struck 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. 93–53 struck out reference to sections 32(2) and 35, and inserted reference to sections 40 and 41.
Subsec. (c). Pub. L. 93–53 provided 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. 92–178 substituted “$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.
Statutory Notes and Related Subsidiaries
Effective Date of 1993 Amendment
Pub. L. 103–66, title XIII, § 13441(b), Aug. 10, 1993, 107 Stat. 568, provided 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 1973 Amendment; Designation to the Presidential Election Campaign Fund
Pub. L. 93–53, § 6(d), July 1, 1973, 87 Stat. 139, 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
Pub. L. 89–809, title III, § 302(c), Nov. 13, 1966, 80 Stat. 1588, provided 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.”
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.”
