Title 26Internal Revenue CodeRelease 119-73not60

§9033 Eligibility for Payments

Title 26 › Subtitle Subtitle H— Financing of Presidential Election Campaigns › Chapter 96— PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9033

Last updated Apr 5, 2026|Official source

Summary

To get payments under section 9037, a candidate must sign papers promising to give the Commission any proof it asks for about campaign expenses, to keep and hand over records and books if asked, and to allow an audit and pay any amounts the audit requires. The candidate must also certify that they will stay within the spending limits under section 9035, that they are seeking a political party’s nomination for President, that they have received matching contributions totaling more than $5,000 from residents of at least 20 States, and that no one person’s certified contributions exceed $250. A candidate stops getting new payments if they cease being a candidate under the law or if, after two straight primaries, they got less than 10% of the party vote in each and had allowed their name on the ballot — unless they tell the Commission they were not an active candidate in that primary. Payments can still be made to cover qualified expenses incurred before the date they became ineligible. If primaries in more than one State happen the same day, the candidate’s percentage is the highest percentage they got in any one of those primaries. The Commission can later restore a person’s candidate status if it finds they are actively seeking election in more than one State, and a candidate whose payments were stopped for low vote totals can get payments again (including amounts missed) if they later win 20% or more of the party vote in a later primary.

Full Legal Text

Title 26, §9033

Internal Revenue Code — Source: USLM XML via OLRC

(a)To be eligible to receive payments under section 9037, a candidate shall, in writing—
(1)agree to obtain and furnish to the Commission any evidence it may request of qualified campaign expenses,
(2)agree to keep and furnish to the Commission any records, books, and other information it may request, and
(3)agree to an audit and examination by the Commission under section 9038 and to pay any amounts required to be paid under such section.
(b)To be eligible to receive payments under section 9037, a candidate shall certify to the Commission that—
(1)the candidate and his authorized committees will not incur qualified campaign expenses in excess of the limitations on such expenses under section 9035,
(2)the candidate is seeking nomination by a political party for election to the office of President of the United States,
(3)the candidate has received matching contributions which in the aggregate, exceed $5,000 in contributions from residents of each of at least 20 States, and
(4)the aggregate of contributions certified with respect to any person under paragraph (3) does not exceed $250.
(c)(1)Except as provided by paragraph (2), no payment shall be made to any individual under section 9037
(A)if such individual ceases to be a candidate as a result of the operation of the last sentence of section 9032(2); or
(B)more than 30 days after the date of the second consecutive primary election in which such individual receives less than 10 percent of the number of votes cast for all candidates of the same party for the same office in such primary election, if such individual permitted or authorized the appearance of his name on the ballot, unless such individual certifies to the Commission that he will not be an active candidate in the primary involved.
(2)Any candidate who is ineligible under paragraph (1) to receive any payments under section 9037 shall be eligible to continue to receive payments under section 9037 to defray qualified campaign expenses incurred before the date upon which such candidate becomes ineligible under paragraph (1).
(3)For purposes of paragraph (1)(B), if the primary elections involved are held in more than one State on the same date, a candidate shall be treated as receiving that percentage of the votes on such date which he received in the primary election conducted on such date in which he received the greatest percentage vote.
(4)(A)In any case in which an individual is ineligible to receive payments under section 9037 as a result of the operation of paragraph (1)(A), the Commission may subsequently determine that such individual is a candidate upon a finding that such individual is actively seeking election to the office of President of the United States in more than one State. The Commission shall make such determination without requiring such individual to reestablish his eligibility to receive payments under subsection (a).
(B)Notwithstanding the provisions of paragraph (1)(B), a candidate whose payments have been terminated under paragraph (1)(B) may again receive payments (including amounts he would have received but for paragraph (1)(B)) if he receives 20 percent or more of the total number of votes cast for candidates of the same party in a primary election held after the date on which the election was held which was the basis for terminating payments to him.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (b)(1). Pub. L. 94–283, § 305(c), substituted “limitations” for “limitation”. Subsec. (c). Pub. L. 94–283, § 306(b)(2), added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by section 306(b)(2) of 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

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an

Effective Date

of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9033

Title 26Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60