26 U.S.C. § 9001 — Short title

Page 4092 TITLE 26—INTERNAL REVENUE CODE § 9001 1 Section numbers editorially supplied. mentalities are authorized and directed to fur- nish such information, suggestions, rulings, data, estimates, and statistics directly to the Joint Committee or to the Chief of Staff of the Joint Committee, upon request made pursuant to this section. (c) Application of subsections (a) and (b) Subsections (a) and (b) shall be applied in ac- cordance with their provisions without regard to any reorganization plan becoming effective on, before, or after the date of the enactment of this subsection. (Aug. 16, 1954, ch. 736, 68A Stat. 928; Pub. L. 86–368, § 2(b), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XII, § 1210(c), title XIX, § 1907(a)(4), Oct. 4, 1976, 90 Stat. 1711, 1835.) Editorial Notes REFERENCES IN TEXT The date of the enactment of this subsection, referred to in subsec. (c), is Aug. 16, 1954, the date of enactment of act Aug. 16, 1954, ch. 736, 68A Stat. 4, which enacted this title. AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455, § 1210(c), inserted pro- vision that in investigation by Joint Committee on Taxation of the administration of the internal revenue taxes by the Internal Revenue Service, the Chief of Staff of the Joint Committee on Taxation is authorized to secure directly from the Internal Revenue Service such tax returns, or copies of tax returns, and other rel- evant information, as the Chief of Staff deems nec- essary for such investigation, and the Internal Revenue Service is authorized and directed to furnish such tax returns and information to the Chief of Staff together with a brief report, with respect to each return, as to any action taken or proposed to be taken by the Serv- ice as a result of any audit of the return. Subsec. (c). Pub. L. 94–455, § 1907(a)(4), substituted ‘‘any’’ for ‘‘Reorganization Plan Numbered 26 of 1950 or to any other’’ after ‘‘without regard to’’ and ‘‘the date of the enactment of this subsection’’ for ‘‘February 28, 1951’’ after ‘‘before, or after’’. 1959—Subsec. (a). Pub. L. 86–368, § 2(b)(1), substituted ‘‘or the office of the Chief Counsel for the Internal Rev- enue Service’’ for ‘‘(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)’’. Subsec. (b). Pub. L. 86–368, § 2(b)(2), substituted ‘‘, the office of the Chief Counsel for the Internal Revenue Service’’ for ‘‘(including the Assistant General Counsel of the Treasury Department serving as the Chief Coun- sel of the Internal Revenue Service)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94–455, title XII, § 1210(d)(2), Oct. 4, 1976, 90 Stat. 1711, provided that: ‘‘The amendment made by subsection (c) [amending this section] shall take effect on January 1, 1977.’’ Amendment by section 1907(a)(4) of Pub. L. 94–455 ef- fective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1907(c) of Pub. L. 94–455, set out as a note under section 8001 of this title. EFFECTIVE DATE OF 1959 AMENDMENT Amendment by Pub. L. 86–368 effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of section 7801 of this title by Pub. L. 86–368 qualifies and takes office, see section 3(b) of Pub. L. 86–368, set out as a note under section 7801 of this title. Subtitle H—Financing of Presidential Election Campaigns Chapter Sec.1 95. Presidential election campaign fund ..... 9001 96. Presidential primary matching pay- ment account ..................................... 9031 Editorial Notes AMENDMENTS 1974—Pub. L. 93–443, title IV, § 408(b), Oct. 15, 1974, 88 Stat. 1297, substituted ‘‘Presidential primary matching payment account’’ for ‘‘Presidential election campaign fund advisory board’’ in item for chapter 96. 1971—Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 562, added subtitle H. CHAPTER 95—PRESIDENTIAL ELECTION CAMPAIGN FUND Sec. 9001. Short title. 9002. Definitions. 9003. Condition for eligibility for payments. 9004. Entitlement of eligible candidates to pay- ments. 9005. Certification by Commission. 9006. Payments to eligible candidates. 9007. Examinations and audits; repayments. 9008. Payments for presidential nominating con- ventions. 9009. Reports to Congress; regulations. 9010. Participation by Commission in judicial pro- ceedings. 9011. Judicial review. 9012. Criminal penalties. [9013. Repealed.] Editorial Notes AMENDMENTS 2018—Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212, struck out item 9013 ‘‘Effective date of chapter’’. 1974—Pub. L. 93–443, title IV, § 406(c), Oct. 15, 1974, 88 Stat. 1296, substituted ‘‘Payments for presidential nominating conventions’’ for ‘‘Information on proposed expenses’’ in item 9008. § 9001. Short title This chapter may be cited as the ‘‘Presidential Election Campaign Fund Act’’. (Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 563.) Statutory Notes and Related Subsidiaries ADOPTION OF GUIDELINES Pub. L. 90–26, § 5, June 13, 1967, 81 Stat. 58, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, pro- vided that: ‘‘(a) Funds which become available under the Presi- dential Election Campaign Fund Act of 1966 [section 6096 of this title and sections 971 to 973 of former Title 31, Money and Finance] shall be appropriated and dis- bursed only after the adoption by law of guidelines gov- erning 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 guide- lines. Page 4093 TITLE 26—INTERNAL REVENUE CODE § 9002 ‘‘(b) Guidelines adopted in accordance with this sec- tion shall state expressly that they are intended to comply with this section.’’ ADOPTION OF GUIDELINES: COMPLIANCE; EFFECTIVE DATE OF SECTION 6096 AND AMENDMENT OF SECTION 6096(a) Pub. L. 92–178, title VIII, § 802(b)(2), Dec. 10, 1971, 85 Stat. 573, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘The enactment of Sub- title H of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by section 801 of this Act [this subtitle] is intended to comply with the provisions of section 5 (re- lating to the Presidential Election Campaign Fund Act of 1966) of the Act entitled ‘An Act to restore the in- vestment credit and allowance of accelerated deprecia- tion in the case of certain real property’, approved June 13, 1967 (Public Law 90–26, 81 Stat. 58) [set out above]. The provisions of section 6096 of the Internal Revenue Code of 1986 together with the amendments of such section made by subsection (a), shall be applicable only to taxable years ending on or after December 31, 1972.’’ § 9002. Definitions For purposes of this chapter— (1) The term ‘‘authorized committee’’ means, with respect to the candidates of a po- litical party for President and Vice President of the United States, any political committee which is authorized in writing by such can- didates to incur expenses to further the elec- tion of such candidates. Such authorization shall be addressed to the chairman of such po- litical committee, and a copy of such author- ization shall be filed by such candidates with the Commission. Any withdrawal of any au- thorization shall also be in writing and shall be addressed and filed in the same manner as the authorization. (2) The term ‘‘candidate’’ means, with re- spect to any presidential election, an indi- vidual who (A) has been nominated for elec- tion to the office of President of the United States or the office of Vice President of the United States by a major party, or (B) has qualified to have his name on the election bal- lot (or to have the names of electors pledged to him on the election ballot) as the candidate of a political party for election to either such office in 10 or more States. For purposes of paragraphs (6) and (7) of this section and pur- poses of section 9004(a)(2), the term ‘‘can- didate’’ means, with respect to any preceding presidential election, an individual who re- ceived popular votes for the office of President in such election. The term ‘‘candidate’’ shall not include any individual who has ceased ac- tively to seek election to the office of Presi- dent of the United States or to the office of Vice President of the United States, in more than one State. (3) The term ‘‘Commission’’ means the Fed- eral Election Commission established by sec- tion 306(a)(1) of the Federal Election Campaign Act of 1971. (4) The term ‘‘eligible candidates’’ means the candidates of a political party for President and Vice President of the United States who have met all applicable conditions for eligi- bility to receive payments under this chapter set forth in section 9003. (5) The term ‘‘fund’’ means the Presidential Election Campaign Fund established by sec- tion 9006(a). (6) The term ‘‘major party’’ means, with re- spect to any presidential election, a political party whose candidate for the office of Presi- dent in the preceding presidential election re- ceived, as the candidate of such party, 25 per- cent or more of the total number of popular votes received by all candidates for such of- fice. (7) The term ‘‘minor party’’ means, with re- spect to any presidential election, a political party whose candidate for the office of Presi- dent in the preceding presidential election re- ceived, as the candidate of such party, 5 per- cent or more but less than 25 percent of the total number of popular votes received by all candidates for such office. (8) The term ‘‘new party’’ means, with re- spect to any presidential election, a political party which is neither a major party nor a minor party. (9) The term ‘‘political committee’’ means any committee, association, or organization (whether or not incorporated) which accepts contributions or makes expenditures for the purpose of influencing, or attempting to influ- ence, the nomination or election of one or more individuals to Federal, State, or local elective public office. (10) The term ‘‘presidential election’’ means the election of presidential and vice-presi- dential electors. (11) The term ‘‘qualified campaign expense’’ means an expense— (A) incurred (i) by the candidate of a polit- ical party for the office of President to fur- ther his election to such office or to further the election of the candidate of such polit- ical party for the office of Vice President, or both (ii) by the candidate of a political party for the office of Vice President to further his election to such office or to further the elec- tion of the candidate of such political party for the office of President, or both, or (iii) by an authorized committee of the candidates of a political party for the offices of Presi- dent and Vice President to further the elec- tion of either or both of such candidates to such offices, (B) incurred within the expenditure report period (as defined in paragraph (12)), or in- curred before the beginning of such period to the extent such expense is for property, serv- ices, or facilities used during such period, and (C) neither the incurring nor payment of which constitutes a violation of any law of the United States or of the State in which such expense is incurred or paid. An expense shall be considered as incurred by a candidate or an authorized committee if it is incurred by a person authorized by such can- didate or such committee, as the case may be, to incur such expense on behalf of such can- didate or such committee. If an authorized committee of the candidates of a political party for President and Vice President of the United States also incurs expenses to further the election of one or more other individuals