
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6096]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
 PART VIII--DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION 
                              CAMPAIGN FUND
 
Sec. 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.

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


                               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, Sec. 331(e)(1), inserted reference 
to section 44G.
    Pub. L. 97-34, Sec. 221(c)(1), inserted reference to section 44F.
    1980--Subsec. (b). Pub. L. 96-223, Secs. 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, Secs. 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, Sec. 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.


                    Effective Date of 1993 Amendment

    Section 13441(b) of Pub. L. 103-66 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 1984 Amendment

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


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-414 applicable to amounts paid or incurred 
after Dec. 31, 1982, in taxable years ending after such date, see 
section 4(d) of Pub. 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) of Pub. L. 97-34 applicable to 
amounts paid or incurred after June 30, 1981, see section 221(d) of Pub. 
L. 97-34, as amended, set out as an Effective Date note under section 41 
of this title.
    Amendment by section 331(e)(1) of Pub. L. 97-34 applicable to 
taxable years beginning after Dec. 31, 1981, see section 339 of Pub. 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) of Pub. L. 96-223, applicable to 
taxable years ending after Dec. 31, 1979, see section 231(c) of Pub. L. 
96-223, set out as an Effective Date note under section 29 of this 
title.
    Amendment by section 232(b)(3)(C) of Pub. L. 96-223 applicable to 
sales or uses after Sept. 30, 1980, in taxable years ending after that 
date, see section 232(h)(1) of Pub. 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. 95-618 applicable to taxable years ending on or 
after Apr. 20, 1977, see section 101(c) of Pub. L. 95-618, set out as a 
note under section 1016 of this title.


                    Effective Date of 1977 Amendment

    Amendment by Pub. L. 95-30 applicable to taxable years beginning 
after Dec. 31, 1976, and to credit carrybacks from such years, see 
section 202(e) of Pub. 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) of Pub. L. 94-455 applicable 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) of Pub. 
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) of Pub. L. 94-455 applicable to 
taxable years beginning after Dec. 31, 1975, see section 508 of Pub. 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. 94-12 applicable 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) of Pub. 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) of Pub. L. 93-53, as amended by Pub. L. 99-514, Sec. 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) of Pub. L. 92-
178, set out as a note under section 9001 of this title.


                             Effective Date

    Section 302(c) of Pub. L. 89-809 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.''


                               Short Title

    Section 301 of title III of Pub. L. 89-809 provided 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, Sec. 5, June 13, 1967, 81 Stat. 58, as amended by 
Pub. L. 99-514, Sec. 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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 9006, 9008, 9010 of this 
title.
