Public Law 119-87 (04/30/2026)

26 U.S.C. § 9001

Short title

This chapter may be cited as the “Presidential Election Campaign Fund Act”.

Pub. L. 92–178, title VIII, § 80185 Stat. 563 (Added , , .)

Statutory Notes and Related Subsidiaries

Adoption of Guidelines

Pub. L. 90–26, § 581 Stat. 58 Pub. L. 99–514, § 2100 Stat. 2095

“(a)
section 6096 of this title Funds which become available under the Presidential Election Campaign Fund Act of 1966 [ and sections 971 to 973 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.”
, , , as amended by , , , provided that:

Adoption of Guidelines: Compliance; Effective Date of Section 6096 and Amendment of Section 6096(a)

Pub. L. 92–178, title VIII, § 802(b)(2)85 Stat. 573 Pub. L. 99–514, § 2100 Stat. 2095

Public Law 90–2681 Stat. 58 “The enactment of Subtitle H of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by section 801 of this Act [this subtitle] is intended to comply with the provisions of section 5 (relating to the Presidential Election Campaign Fund Act of 1966) of the Act entitled ‘An Act to restore the investment credit and allowance of accelerated depreciation in the case of certain real property’, approved (, ) [set out above]. The provisions of section 6096 of the Internal Revenue Code of 1986 together with the amendments of such section made by subsection (a), shall be applicable only to taxable years ending on or after .”
, , , as amended by , , , provided that: