26 U.S.C. § 6096

Editorial Notes

Amendments

Pub. L. 103–661993—Subsec. (a). substituted “$6” for “$2” and “$3” for “$1” wherever appearing.

Pub. L. 98–3691984—Subsec. (b). 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”.

Pub. L. 97–4141983—Subsec. (b). inserted reference to section 44H.

Pub. L. 97–34, § 331(e)(1)1981—Subsec. (b). , inserted reference to section 44G.

Pub. L. 97–34, § 221(c)(1), inserted reference to section 44F.

Pub. L. 96–2231980—Subsec. (b). , §§ 231(b)(2), 232(b)(3)(C), inserted reference to sections 44D and 44E.

Pub. L. 95–6181978—Subsec. (b). inserted reference to section 44C.

Pub. L. 95–301977—Subsec. (b). inserted reference to section 44B.

Pub. L. 94–455Pub. L. 94–121976—Subsec. (b). , §§ 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 and reference to section 44A.

Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (c). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–121975—Subsec. (b). inserted reference to sections 42 and 44.

Pub. L. 93–531973—Subsec. (a). 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)”.

Pub. L. 93–53Subsec. (b). struck out reference to sections 32(2) and 35, and inserted reference to sections 40 and 41.

Pub. L. 93–53Subsec. (c). 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.

Pub. L. 92–1781971—Subsec. (a). 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.

Statutory Notes and Related Subsidiaries

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, § 13441(b)Aug. 10, 1993107 Stat. 568

Effective Date of 1984 Amendment

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

Effective Date of 1983 Amendment

Pub. L. 97–414Dec. 31, 1982section 4(d) of Pub. L. 97–414section 28 of this titleAmendment by applicable to amounts paid or incurred after , in taxable years ending after such date, see , set out as an Effective Date note under .

Effective Date of 1981 Amendment

section 221(c)(1) of Pub. L. 97–34June 30, 1981section 221(d) of Pub. L. 97–34section 41 of this titleAmendment by applicable to amounts paid or incurred after , see , as amended, set out as an Effective Date note under .

section 331(e)(1) of Pub. L. 97–34Dec. 31, 1981section 339 of Pub. L. 97–34section 401 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1980 Amendment

section 231(b)(2) of Pub. L. 96–223Dec. 31, 1979section 231(c) of Pub. L. 96–223section 45K of this titleAmendment by , applicable to taxable years ending after , see , set out as an Effective Date note under .

section 232(b)(3)(C) of Pub. L. 96–223Sept. 30, 1980section 232(h)(1) of Pub. L. 96–223section 40 of this titleAmendment by applicable to sales or uses after , in taxable years ending after that date, see , set out as an Effective Date note under .

Effective Date of 1978 Amendment

Pub. L. 95–618Apr. 20, 1977section 101(c) of Pub. L. 95–618section 1016 of this titleAmendment by applicable to taxable years ending on or after , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–30Dec. 31, 1976section 202(e) of Pub. L. 95–30section 51 of this titleAmendment by applicable to taxable years beginning after , and to credit carrybacks from such years, see , set out as an Effective Date note under .

Effective and Termination Dates of 1976 Amendment

section 401(a)(2)(C) of Pub. L. 94–455Dec. 31, 1975Dec. 31, 1978section 401(e) of Pub. L. 94–455section 32 of this titleAmendment by applicable to taxable years ending after , but ceasing to be applicable to taxable years ending after , see , as amended, set out as an Effective Date of 1976 Amendment note under .

section 504(c)(2) of Pub. L. 94–455Dec. 31, 1975section 508 of Pub. L. 94–455section 3 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .

Effective and Termination Dates of 1975 Amendment

Pub. L. 94–12Dec. 31, 1974Dec. 31, 1975section 209(a) of Pub. L. 94–12section 3 of this titleAmendment by applicable to taxable years ending after , and to cease to apply to taxable years ending after , see , set out as a note under .

Effective Date of 1973 Amendment; Designation to the Presidential Election Campaign Fund

Pub. L. 93–53, § 6(d)July 1, 197387 Stat. 139Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Effective Date of Section and Effective Date of 1971 Amendment

Pub. L. 92–178Dec. 31, 1972section 802(b)(2) of Pub. L. 92–178section 9001 of this titleProvisions of this section, together with amendment of subsec. (a) of this section by , applicable only to taxable years ending on or after , see , set out as a note under .

Effective Date

Pub. L. 89–809, title III, § 302(c)Nov. 13, 196680 Stat. 1588

Short Title

Pub. L. 89–809, title III, § 301Nov. 13, 196680 Stat. 1587

Adoption of Guidelines

Pub. L. 90–26, § 5June 13, 196781 Stat. 58Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095