§6096 Designation by individuals

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 section 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 section 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 section 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 section 32(2) and 35, and inserted reference to section 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.

of 1993 Amendment Pub. L. 103–66, title XIII, § 13441(b), Aug. 10, 1993, 107 Stat. 568, provided that: “The

made by subsection (a) [amending this section] apply with respect to tax returns required to be filed after December 31, 1993.”

of 1984 AmendmentAmendment 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.

of 1983 AmendmentAmendment 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

note under section 28 of this title.

of 1981 AmendmentAmendment 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

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.

of 1980 AmendmentAmendment 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

note under section 45K 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

note under section 40 of this title.

of 1978 AmendmentAmendment 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.

of 1977 AmendmentAmendment 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

note under section 51 of this title. Effective and Termination Dates of 1976 AmendmentAmendment 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

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

of 1976 Amendment note under section 3 of this title. Effective and Termination Dates of 1975 AmendmentAmendment 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.

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

of Section and

of 1971 AmendmentProvisions 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.

Pub. L. 89–809, title III, § 302(c), Nov. 13, 1966, 80 Stat. 1588, provided that: “The

made by this section [enacting this section] shall apply with respect to income tax liability for taxable years beginning after December 31, 1966.”

Pub. L. 89–809, title III, § 301, Nov. 13, 1966, 80 Stat. 1587, provided that: “This title [enacting this section and section 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.”