26 U.S.C. § 6096
§ 6096. Designation by individuals
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1966 by the Public Law 89-809. Last changed August 10, 1993 by the Omnibus Budget Reconciliation Act of 1993.
Every change, newest first (12)
- August 10, 1993Omnibus Budget Reconciliation Act of 1993
- July 18, 1984Deficit Reduction Act of 1984
- January 4, 1983Public Law 97-414
- August 13, 1981Economic Recovery Tax Act of 1981
- April 2, 1980Public Law 96-223
- November 9, 1978Public Law 95-618
- May 23, 1977Public Law 95-30
- October 4, 1976Tax Reform Act of 1976
- March 29, 1975Public Law 94-12
- July 1, 1973Public Law 93-53
- December 10, 1971Public Law 92-178
- November 13, 1966Public Law 89-809 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.
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).
A designation under subsection (a) may be made with respect to any taxable year—
at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or
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.
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.