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Title 26 — Internal Revenue CodeRelease 119-73

§9003 Condition for eligibility for payments

Title 26 › Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND › § 9003

Last updated Apr 6, 2026|Official source

Summary

To get payments under section 9006, presidential candidates must sign written agreements. They must give the Commission proof of qualified campaign expenses, provide any records or information the Commission asks for, and agree to an audit under section 9007 and to pay any amounts the audit finds. Major-party candidates must sign a sworn statement that they will not spend more on qualified campaign expenses than the total payments they are entitled to under section 9004, and that they will only take contributions to cover any shortfall caused by section 9006(c) and not for expenses excluded by section 9002(11)(C). Minor or new party candidates must swear they will not spend more than the total payments major-party candidates get under section 9004 and will accept outside contributions only if their qualified expenses exceed payments received under section 9006. If someone stops being a candidate because of the last sentence of section 9002(2), they generally lose eligibility for section 9006 payments except for expenses from actively campaigning in more than one State, and they must return any unused section 9006 payments to the Secretary as soon as practicable. No candidate for President or Vice President may receive money from the Presidential Election Campaign Fund under this chapter or chapter 96 unless they certify that any TV commercial will include closed captioning in line 21 of the vertical blanking interval or a comparable successor technology.

Full Legal Text

Title 26, §9003

Internal Revenue Code — Source: USLM XML via OLRC

(a)In order to be eligible to receive any payments under section 9006, the candidates of a political party in a presidential election shall, in writing—
(1)agree to obtain and furnish to the Commission such evidence as it may request of the qualified campaign expenses of such candidates,
(2)agree to keep and furnish to the Commission such records, books, and other information as it may request, and
(3)agree to an audit and examination by the Commission under section 9007 and to pay any amounts required to be paid under such section.
(b)In order to be eligible to receive any payments under section 9006, the candidates of a major party in a presidential election shall certify to the Commission, under penalty of perjury, that—
(1)such candidates and their authorized committees will not incur qualified campaign expenses in excess of the aggregate payments to which they will be entitled under section 9004, and
(2)no contributions to defray qualified campaign expenses have been or will be accepted by such candidates or any of their authorized committees except to the extent necessary to make up any deficiency in payments received out of the fund on account of the application of section 9006(c), and no contributions to defray expenses which would be qualified campaign expenses but for subparagraph (C) of section 9002(11) have been or will be accepted by such candidates or any of their authorized committees.
(c)In order to be eligible to receive any payments under section 9006, the candidates of a minor or new party in a presidential election shall certify to the Commission, under penalty of perjury, that—
(1)such candidates and their authorized committees will not incur qualified campaign expenses in excess of the aggregate payments to which the eligible candidates of a major party are entitled under section 9004, and
(2)such candidates and their authorized committees will accept and expend or retain contributions to defray qualified campaign expenses only to the extent that the qualified campaign expenses incurred by such candidates and their authorized committees certified to under paragraph (1) exceed the aggregate payments received by such candidates out of the fund pursuant to section 9006.
(d)In any case in which an individual ceases to be a candidate as a result of the operation of the last sentence of section 9002(2), such individual—
(1)shall no longer be eligible to receive any payments under section 9006, except that such individual shall be eligible to receive payments under such section to defray qualified campaign expenses incurred while actively seeking election to the office of President of the United States or to the office of Vice President of the United States in more than one State; and
(2)shall pay to the Secretary, as soon as practicable after the date upon which such individual ceases to be a candidate, an amount equal to the amount of payments received by such individual under section 9006 which are not used to defray qualified campaign expenses.
(e)No candidate for the office of President or Vice President may receive amounts from the Presidential Election Campaign Fund under this chapter or chapter 96 unless such candidate has certified that any television commercial prepared or distributed by the candidate will be prepared in a manner which ensures that the commercial contains or is accompanied by closed captioning of the oral content of the commercial to be broadcast in line 21 of the vertical blanking interval, or is capable of being viewed by deaf and hearing impaired individuals via any comparable successor technology to line 21 of the vertical blanking interval.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2018—Subsec. (b)(2). Pub. L. 115–141 substituted “section 9006(c)” for “section 9006(d)”. 1992—Subsec. (e). Pub. L. 102–393 added subsec. (e). 1976—Subsec. (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. Pub. L. 94–283 added subsec. (d). 1974—Subsec. (a). Pub. L. 93–443, §§ 404(c)(4), 405(b), substituted “Commission” and “it” for “Comptroller General” and “he”, respectively, wherever appearing, struck out in par. (1) “with respect to which payment is sought” after “campaign expenses” and struck out par. (4) requirement for an agreement to furnish statements of qualified campaign expenses and proposed qualified campaign expenses required under section 9008 of this title. Subsecs. (b), (c). Pub. L. 93–443, § 404(c)(5), substituted “Commission” for “Comptroller General” wherever appearing. 1973—Subsec. (b)(2). Pub. L. 93–53 substituted section “9006(d)” for “9006(c)”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1992 Amendment Pub. L. 102–393, title V, § 534(b), Oct. 6, 1992, 106 Stat. 1764, provided that: “The amendment made by subsection (a) [amending this section] shall apply to amounts made available under chapter 95 or 96 of the Internal Revenue Code of 1986 more than thirty days after the date of the enactment of this Act [Oct. 6, 1992].”

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–283 effective May 11, 1976, see section 306(c) of Pub. L. 94–283, set out as a note under section 9002 of this title.

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.

Effective Date

of 1973 AmendmentAmendment by Pub. L. 93–53 applicable with respect to taxable years beginning after Dec. 31, 1972, see section 6(d) of Pub. L. 93–53, set out as a note under section 6096 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9003

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73