§ 6096. Designation by individuals
1,854 words·~8 min read·
/usc/title-26/section-6096A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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—
(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.
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.
(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.)
Connections22 cite this · traces to 11
Cited by 22 sections · top 17
U.S. Code
statutes-at-large
- Public Law 93–48
- Public Law 93–443To impose overall limitations on campaign expenditures and political contributions; to provide that each candidate for Federal office shall designate a principal campaign committee; to provide for a single reporting responsibility with respect to receipts and expenditures by certain political commit
- Public Law 92–178
- Public Law 97–414To amend the Federal Food, Drug, and Cosmetic Act to facilitate the development of drugs for rare diseases and conditions, and for other purposes
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 96–223To impose a windfall profit tax on domestic crude oil, and for other purposes
- Public Law 95–30To reduce individual and business income taxes and to provide tax simplification and reform
- Public Law 95–618To provide tax incentives for the production and conservation of energy, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 11 documents
U.S. Code
- Expenses for household and dependent care services necessary for gainful employment§ 21
- Renumbered § 45C]§ 28
- Credit for increasing research activities§ 41
- Qualified pension, profit-sharing, and stock bonus plans§ 401
- Credit for producing fuel from a nonconventional source§ 45K
- Alcohol, etc., used as fuel§ 40
- Adjustments to basis§ 1016
- Amount of credit§ 51
- Earned income§ 32
- Tax tables for individuals§ 3
- Short title§ 9001
66 references not yet in our index
- Pub. L. 89–809, title III, § 302(a)
- 80 Stat. 1587
- Pub. L. 92–178, title VIII, § 802(a)
- 85 Stat. 573
- Pub. L. 93–53, § 6(a)
- 87 Stat. 138
- Pub. L. 94–12, title II
- 89 Stat. 30
- Pub. L. 94–455, title IV, § 401(a)(2)(C)
- 90 Stat. 1555
- Pub. L. 95–30, title II, § 202(d)(6)
- 91 Stat. 151
- Pub. L. 95–618, title I, § 101(b)(4)
- 92 Stat. 3180
- Pub. L. 96–223, title II
- 94 Stat. 272
- Pub. L. 97–34, title II, § 221(c)(1)
- 95 Stat. 247
- Pub. L. 97–414, § 4(c)(2)
- 96 Stat. 2056
- Pub. L. 98–369, div. A, title IV, § 474(r)(31)
- 98 Stat. 845
- Pub. L. 103–66, title XIII, § 13441(a)
- 107 Stat. 567
- Pub. L. 103–66
- Pub. L. 98–369
- Pub. L. 97–414
- Pub. L. 97–34, § 331(e)(1)
- Pub. L. 97–34, § 221(c)(1)
- Pub. L. 96–223
- Pub. L. 95–618
- Pub. L. 95–30
- Pub. L. 94–455
- Pub. L. 94–12
- Pub. L. 94–455, § 1906(b)(13)(A)
- Pub. L. 93–53
- Pub. L. 92–178
- Pub. L. 103–66, title XIII, § 13441(b)
- 107 Stat. 568
- section 475(a) of Pub. L. 98–369
+ 26 more
Citation graph
cites case law
§ 6096
Designation by individuals
Stat.×14
U.S.C.×8
Pub. L.Pub. L. 89–809, title III, § 302(a)
Stat.80 Stat. 1587
Pub. L.Pub. L. 92–178, title VIII, § 802(a)
Cites 77 · showing 12Cited by 22 across 2 sources