# § 6096. Designation by individuals
**(a)** **In general** Every individual (other than a nonresident alien) whose income tax liability for the taxable year is $3 or more may designate that $3 shall be paid over to the Presidential Election Campaign Fund in accordance with the provisions of section 9006(a). In the case of a joint return of husband and wife having an income tax liability of $6 or more, each spouse may designate that $3 shall be paid to the fund.
**(b)** **Income tax liability** For purposes of subsection (a), the income tax liability of an individual for any taxable year is the amount of the tax imposed by chapter 1 on such individual for such taxable year (as shown on his return), reduced by the sum of the credits (as shown in his return) allowable under part IV of subchapter A of chapter 1 (other than subpart C thereof).
**(c)** **Manner and time of designation** A designation under subsection (a) may be made with respect to any taxable year—
Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by chapter 1 for such taxable year, such designation shall be made either on the first page of the return or on the page bearing the taxpayer’s signature.
**(1)** at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or
**(2)** at any other time (after the time of filing the return of the tax imposed by chapter 1 for such taxable year) specified in regulations prescribed by the Secretary.
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**Source Credit**: (Added Pub. L. 89–809, title III, § 302(a), Nov. 13, 1966, 80 Stat. 1587; amended Pub. L. 92–178, title VIII, § 802(a), Dec. 10, 1971, 85 Stat. 573; Pub. L. 93–53, § 6(a), July 1, 1973, 87 Stat. 138; Pub. L. 94–12, title II, §§ 203(b)(4), 208(d)(4), Mar. 29, 1975, 89 Stat. 30, 35; Pub. L. 94–455, title IV, § 401(a)(2)(C), title V, § 504(c)(2), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1555, 1565, 1834; Pub. L. 95–30, title II, § 202(d)(6), May 23, 1977, 91 Stat. 151; Pub. L. 95–618, title I, § 101(b)(4), Nov. 9, 1978, 92 Stat. 3180; Pub. L. 96–223, title II, §§ 231(b)(2), 232(b)(3)(C), Apr. 2, 1980, 94 Stat. 272, 276; Pub. L. 97–34, title II, § 221(c)(1), title III, § 331(e)(1), Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 97–414, § 4(c)(2), Jan. 4, 1983, 96 Stat. 2056; Pub. L. 98–369, div. A, title IV, § 474(r)(31), July 18, 1984, 98 Stat. 845; Pub. L. 103–66, title XIII, § 13441(a), Aug. 10, 1993, 107 Stat. 567.)
## Editorial Notes
### Amendments
1993—Subsec. (a). substituted “$6” for “$2” and “$3” for “$1” wherever appearing.
1984—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”.
1983—Subsec. (b). inserted reference to section 44H.
1981—Subsec. (b). , inserted reference to section 44G.
, inserted reference to section 44F.
1980—Subsec. (b). , §§ 231(b)(2), 232(b)(3)(C), inserted reference to sections 44D and 44E.
1978—Subsec. (b). inserted reference to section 44C.
1977—Subsec. (b). inserted reference to section 44B.
1976—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.
Subsec. (c). , struck out “or his delegate” after “Secretary”.
1975—Subsec. (b). inserted reference to sections 42 and 44.
1973—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)”.
Subsec. (b). struck out reference to sections 32(2) and 35, and inserted reference to sections 40 and 41.
Subsec. (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.
1971—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
> “The amendments made by subsection (a) [amending this section] apply with respect to tax returns required to be filed after
>
> .”
, , , provided that:
### Effective Date of 1984 Amendment
Amendment 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
Amendment 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
Amendment by applicable to amounts paid or incurred after , see , as amended, set out as an Effective Date note under .
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by , applicable to taxable years ending after , see , set out as an Effective Date note under .
Amendment 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
Amendment by applicable to taxable years ending on or after , see , set out as a note under .
### Effective Date of 1977 Amendment
Amendment 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
Amendment 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 .
Amendment 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
Amendment 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
> “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
>
> . 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
>
> ) 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.”
, , , as amended by , , , provided that:
### Effective Date of Section and Effective Date of 1971 Amendment
Provisions 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
> “The amendments made by this section [enacting this section] shall apply with respect to income tax liability for taxable years beginning after
>
> .”
, , , provided that:
### Short Title
> “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’.”
, , , provided that:
### Adoption of Guidelines
> **“(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.”
, , , as amended by , , , provided that: