Sec. 403. Donation to Presidential Election Campaign Fund
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Every taxpayer who makes a return of the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year ending after December 31, 2012, may donate an amount (not less than $1), in addition to any designation of income tax liability under section 6096 of such Code for such taxable year, which shall be deposited in the general fund of the Treasury. Any donation under subsection
(a)for any taxable year— shall be made at the time of filing the return of the tax imposed by subtitle A of such Code for such taxable year and in such manner as the Secretary may by regulation prescribe, except that— the designation for such donation shall be either on the first page of the return or on the page bearing the taxpayer’s signature, and the designation shall be by a box added to the return, and the text beside the box shall provide: By checking here, I signify that in addition to my tax liability (if any), I would like to donate the included payment to be used exclusively as a contribution to the Presidential Election Campaign Fund. , and shall be accompanied by a payment of the amount so designated. For purposes of this title, the amount donated by any taxpayer under subsection
(a)shall be treated as a contribution made by such taxpayer to the United States on the last date prescribed for filing the return of tax imposed by subtitle A of such Code (determined without regard to extensions) or, if later, the date the return is filed. The Secretary shall, from time to time, transfer to the Presidential Election Campaign Fund established under section 9006(a) of such Code amounts equal to the amounts donated under this section.