Title 26Internal Revenue CodeRelease 119-73

§9005 Certification by Commission

Title 26 › Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND › § 9005

Last updated Apr 6, 2026|Official source

Summary

Within 10 days after the candidates meet the rules in 9003, the Commission must tell the Treasury to pay in full the amounts due under 9004. Those initial certifications and Commission decisions are final, except for audits under 9007 or court review under 9011.

Full Legal Text

Title 26, §9005

Internal Revenue Code — Source: USLM XML via OLRC

(a)Not later than 10 days after the candidates of a political party for President and Vice President of the United States have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003, the Commission shall certify to the Secretary of the Treasury for payment to such eligible candidates under section 9006 payment in full of amounts to which such candidates are entitled under section 9004.
(b)Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, shall be final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9007 and judicial review under section 9011.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”. 1974—Pub. L. 93–443, § 404(c)(6), substituted “Commission” for “Comptroller General” in section catchline. Subsec. (a). Pub. L. 93–443, § 405(a), substituted provision for certification by the Commission not later than 10 days after the candidates of a political party for President and Vice President have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003 of this title for prior provision for certification by the Comptroller General on the basis of the evidence, books, records, and information furnished by the eligible candidates of a political party and prior to examination and audit under section 9007 of this title. Subsec. (b). Pub. L. 93–443, § 404(c)(7), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him”.

Statutory Notes and Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9005

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73