Notes on 26 U.S.C. § 6096 : US Code - Notes

Search Notes on 26 U.S.C. § 6096 : US Code - Notes

(Added Pub. L. 89-809, title III, Sec. 302(a), Nov. 13, 1966, 80
Stat. 1587; amended Pub. L. 92-178, title VIII, Sec. 802(a), Dec.
10, 1971, 85 Stat. 573; Pub. L. 93-53, Sec. 6(a), July 1, 1973, 87
Stat. 138; Pub. L. 94-12, title II, Secs. 203(b)(4), 208(d)(4),
Mar. 29, 1975, 89 Stat. 30, 35; Pub. L. 94-455, title IV, Sec.
401(a)(2)(C), title V, Sec. 504(c)(2), title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1555, 1565, 1834; Pub. L. 95-
30, title II, Sec. 202(d)(6), May 23, 1977, 91 Stat. 151; Pub. L.
95-618, title I, Sec. 101(b)(4), Nov. 9, 1978, 92 Stat. 3180; Pub.
L. 96-223, title II, Secs. 231(b)(2), 232(b)(3)(C), Apr. 2, 1980,
94 Stat. 272, 276; Pub. L. 97-34, title II, Sec. 221(c)(1), title
III, Sec. 331(e)(1), Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 97-
414, Sec. 4(c)(2), Jan. 4, 1983, 96 Stat. 2056; Pub. L. 98-369,
div. A, title IV, Sec. 474(r)(31), July 18, 1984, 98 Stat. 845;
Pub. L. 103-66, title XIII, Sec. 13441(a), Aug. 10, 1993, 107 Stat.
567.)
AMENDMENTS
1993 - Subsec. (a). Pub. L. 103-66 substituted "$6" for "$2" and
"$3" for "$1" wherever appearing.
1984 - Subsec. (b). Pub. L. 98-369 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".
1983 - Subsec. (b). Pub. L. 97-414 inserted reference to section
44H.
1981 - Subsec. (b). Pub. L. 97-34, Sec. 331(e)(1), inserted
reference to section 44G.
Pub. L. 97-34, Sec. 221(c)(1), inserted reference to section 44F.
1980 - Subsec. (b). Pub. L. 96-223, Secs. 231(b)(2),
232(b)(3)(C), inserted reference to sections 44D and 44E.
1978 - Subsec. (b). Pub. L. 95-618 inserted reference to section
44C.
1977 - Subsec. (b). Pub. L. 95-30 inserted reference to section
44B.
1976 - Subsec. (b). Pub. L. 94-455, Secs. 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 Pub. L. 94-12 and
reference to section 44A.
Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
1975 - Subsec. (b). Pub. L. 94-12 inserted reference to sections
42 and 44.
1973 - Subsec. (a). Pub. L. 93-53 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)".
Subsec. (b). Pub. L. 93-53 struck out reference to sections 32(2)
and 35, and inserted reference to sections 40 and 41.
Subsec. (c). Pub. L. 93-53 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.
1971 - Subsec. (a). Pub. L. 92-178 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.
EFFECTIVE DATE OF 1993 AMENDMENT
Section 13441(b) of Pub. L. 103-66 provided that: "The amendments
made by subsection (a) [amending this section] apply with respect
to tax returns required to be filed after December 31, 1993."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to taxable years beginning
after Dec. 31, 1983, and to carrybacks from such years, see section
475(a) of Pub. L. 98-369, set out as a note under section 21 of
this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-414 applicable to amounts paid or
incurred after Dec. 31, 1982, in taxable years ending after such
date, see section 4(d) of Pub. L. 97-414, set out as an Effective
Date note under section 28 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by section 221(c)(1) of Pub. L. 97-34 applicable to
amounts paid or incurred after June 30, 1981, see section 221(d) of
Pub. L. 97-34, as amended, set out as an Effective Date note under
section 41 of this title.
Amendment by section 331(e)(1) of Pub. L. 97-34 applicable to
taxable years beginning after Dec. 31, 1981, see section 339 of
Pub. L. 97-34, set out as a note under section 401 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 231(b)(2) of Pub. L. 96-223, applicable to
taxable years ending after Dec. 31, 1979, see section 231(c) of
Pub. L. 96-223, set out as an Effective Date note under section 45K
of this title.
Amendment by section 232(b)(3)(C) of Pub. L. 96-223 applicable to
sales or uses after Sept. 30, 1980, in taxable years ending after
that date, see section 232(h)(1) of Pub. L. 96-223, set out as an
Effective Date note under section 40 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-618 applicable to taxable years ending on
or after Apr. 20, 1977, see section 101(c) of Pub. L. 95-618, set
out as a note under section 1016 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, and to credit carrybacks from such years, see
section 202(e) of Pub. L. 95-30, set out as an Effective Date note
under section 51 of this title.
EFFECTIVE AND TERMINATION DATES OF 1976 AMENDMENT
Amendment by section 401(a)(2)(C) of Pub. L. 94-455 applicable to
taxable years ending after Dec. 31, 1975, but ceasing to be
applicable to taxable years ending after Dec. 31, 1978, see section
401(e) of Pub. L. 94-455, as amended, set out as an Effective Date
of 1976 Amendment note under section 32 of this title.
Amendment by section 504(c)(2) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1975, see section 508 of
Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note
under section 3 of this title.
EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENT
Amendment by Pub. L. 94-12 applicable to taxable years ending
after Dec. 31, 1974, and to cease to apply to taxable years ending
after Dec. 31, 1975, see section 209(a) of Pub. L. 94-12, set out
as a note under section 3 of this title.
EFFECTIVE DATE OF 1973 AMENDMENT; DESIGNATION TO THE PRESIDENTIAL
ELECTION CAMPAIGN FUND
Section 6(d) of Pub. L. 93-53, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments
made by this section [amending this section and sections 9003,
9006, 9007, and 9012 of this title] shall apply with respect to
taxable years beginning after December 31, 1972. Any designation
made under section 6096 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] (as in effect for taxable years beginning
before January 1, 1973) for the account of the candidates of any
specified political party shall, for purposes of section 9006(a) of
such Code (as amended by subsection (b)), be treated solely as a
designation to the Presidential Election Campaign Fund."
EFFECTIVE DATE OF SECTION AND EFFECTIVE DATE OF 1971 AMENDMENT
Provisions of this section, together with amendment of subsec.
(a) of this section by Pub. L. 92-178, applicable only to taxable
years ending on or after Dec. 31, 1972, see section 802(b)(2) of
Pub. L. 92-178, set out as a note under section 9001 of this title.
EFFECTIVE DATE
Section 302(c) of Pub. L. 89-809 provided that: "The amendments
made by this section [enacting this section] shall apply with
respect to income tax liability for taxable years beginning after
December 31, 1966."
SHORT TITLE
Section 301 of title III of Pub. L. 89-809 provided that: "This
title [enacting this section and sections 971, 972, and 973 of
former Title 31, Money and Finance] may be cited as the
'Presidential Election Campaign Fund Act of 1966'."
ADOPTION OF GUIDELINES
Pub. L. 90-26, Sec. 5, June 13, 1967, 81 Stat. 58, as amended by
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that:
"(a) Funds which become available under the Presidential Election
Campaign Fund Act of 1966 [this section and section 971 et seq. 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."