26 U.S.C. § 9033 — Eligibility for payments

Page 4106 TITLE 26—INTERNAL REVENUE CODE § 9033 Stat. 495, 500; Pub. L. 110–172, § 11(a)(42)(C), Dec. 29, 2007, 121 Stat. 2488.) Editorial Notes REFERENCES IN TEXT Section 306(a)(1) of the Federal Election Campaign Act of 1971, referred to in par. (3), is classified to sec- tion 30106(a)(1) of Title 52, Voting and Elections. AMENDMENTS 2007—Par. (3). Pub. L. 110–172 substituted ‘‘section 306(a)(1)’’ for ‘‘section 309(a)(1)’’. 1976—Par. (2). Pub. L. 94–283, § 306(b)(1), inserted provi- sion that ‘‘candidate’’ shall not include any individual who is not actively conducting campaigns in more than one State in connection with seeking nomination for election to be President of the United States. Par. (3). Pub. L. 94–283, § 115(c)(2), substituted ‘‘309(a)(1)’’ for ‘‘310(a)(1)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 306(b)(1) of Pub. L. 94–283 ef- fective May 11, 1976, see section 306(c) of Pub. L. 94–283, set out as a note under section 9002 of this title. EFFECTIVE DATE Section applicable with respect to taxable years be- ginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amend- ment note under section 30101 of Title 52, Voting and Elections. § 9033. Eligibility for payments (a) Conditions To be eligible to receive payments under sec- tion 9037, a candidate shall, in writing— (1) agree to obtain and furnish to the Com- mission any evidence it may request of quali- fied campaign expenses, (2) agree to keep and furnish to the Commis- sion any records, books, and other information it may request, and (3) agree to an audit and examination by the Commission under section 9038 and to pay any amounts required to be paid under such sec- tion. (b) Expense limitation; declaration of intent; minimum contributions To be eligible to receive payments under sec- tion 9037, a candidate shall certify to the Com- mission that— (1) the candidate and his authorized commit- tees will not incur qualified campaign ex- penses in excess of the limitations on such ex- penses under section 9035, (2) the candidate is seeking nomination by a political party for election to the office of President of the United States, (3) the candidate has received matching con- tributions which in the aggregate, exceed $5,000 in contributions from residents of each of at least 20 States, and (4) the aggregate of contributions certified with respect to any person under paragraph (3) does not exceed $250. (c) Termination of payments (1) General rule Except as provided by paragraph (2), no pay- ment shall be made to any individual under section 9037— (A) if such individual ceases to be a can- didate as a result of the operation of the last sentence of section 9032(2); or (B) more than 30 days after the date of the second consecutive primary election in which such individual receives less than 10 percent of the number of votes cast for all candidates of the same party for the same office in such primary election, if such indi- vidual permitted or authorized the appear- ance of his name on the ballot, unless such individual certifies to the Commission that he will not be an active candidate in the pri- mary involved. (2) Qualified campaign expenses; payments to Secretary Any candidate who is ineligible under para- graph (1) to receive any payments under sec- tion 9037 shall be eligible to continue to re- ceive payments under section 9037 to defray qualified campaign expenses incurred before the date upon which such candidate becomes ineligible under paragraph (1). (3) Calculation of voting percentage For purposes of paragraph (1)(B), if the pri- mary elections involved are held in more than one State on the same date, a candidate shall be treated as receiving that percentage of the votes on such date which he received in the primary election conducted on such date in which he received the greatest percentage vote. (4) Reestablishment of eligibility (A) In any case in which an individual is in- eligible to receive payments under section 9037 as a result of the operation of paragraph (1)(A), the Commission may subsequently de- termine that such individual is a candidate upon a finding that such individual is actively seeking election to the office of President of the United States in more than one State. The Commission shall make such determination without requiring such individual to reestab- lish his eligibility to receive payments under subsection (a). (B) Notwithstanding the provisions of para- graph (1)(B), a candidate whose payments have been terminated under paragraph (1)(B) may again receive payments (including amounts he would have received but for paragraph (1)(B)) if he receives 20 percent or more of the total number of votes cast for candidates of the same party in a primary election held after the date on which the election was held which was the basis for terminating payments to him. (Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1299; amended Pub. L. 94–283, title III, §§ 305(c), 306(b)(2), May 11, 1976, 90 Stat. 499, 500.) Editorial Notes AMENDMENTS 1976—Subsec. (b)(1). Pub. L. 94–283, § 305(c), sub- stituted ‘‘limitations’’ for ‘‘limitation’’. Subsec. (c). Pub. L. 94–283, § 306(b)(2), added subsec. (c). Page 4107 TITLE 26—INTERNAL REVENUE CODE § 9036 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 306(b)(2) of Pub. L. 94–283 ef- fective May 11, 1976, see section 306(c) of Pub. L. 94–283, set out as a note under section 9002 of this title. EFFECTIVE DATE Section applicable with respect to taxable years be- ginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amend- ment note under section 30101 of Title 52, Voting and Elections. § 9034. Entitlement of eligible candidates to pay- ments (a) In general Every candidate who is eligible to receive pay- ments under section 9033 is entitled to payments under section 9037 in an amount equal to the amount of each contribution received by such candidate on or after the beginning of the cal- endar year immediately preceding the calendar year of the presidential election with respect to which such candidate is seeking nomination, or by his authorized committees, disregarding any amount of contributions from any person to the extent that the total of the amounts contributed by such person on or after the beginning of such preceding calendar year exceeds $250. For pur- poses of this subsection and section 9033(b), the term ‘‘contribution’’ means a gift of money made by a written instrument which identifies the person making the contribution by full name and mailing address, but does not include a subscription, loan, advance, or deposit of money, or anything of value or anything de- scribed in subparagraph (B), (C), or (D) of sec- tion 9032(4). (b) Limitations The total amount of payments to which a can- didate is entitled under subsection (a) shall not exceed 50 percent of the expenditure limitation applicable under section 315(b)(1)(A) of the Fed- eral Election Campaign Act of 1971. (Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1299; amended Pub. L. 94–283, title III, § 307(b), May 11, 1976, 90 Stat. 501; Pub. L. 110–172, § 11(a)(42)(D), Dec. 29, 2007, 121 Stat. 2488.) Editorial Notes REFERENCES IN TEXT Section 315(b)(1)(A) of the Federal Election Campaign Act of 1971, referred to in subsec. (b), is classified to section 30116(b)(1)(A) of Title 52, Voting and Elections. AMENDMENTS 2007—Subsec. (b). Pub. L. 110–172 substituted ‘‘section 315(b)(1)(A)’’ for ‘‘section 320(b)(1)(A)’’. 1976—Subsec. (b). Pub. L. 94–283 substituted ‘‘section 320(b)(1)(A) of the Federal Election Campaign Act of 1971’’ for ‘‘section 608(c)(1)(A) of title 18, United States Code’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable with respect to taxable years be- ginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amend- ment note under section 30101 of Title 52, Voting and Elections. § 9035. Qualified campaign expense limitations (a) Expenditure limitations No candidate shall knowingly incur qualified campaign expenses in excess of the expenditure limitation applicable under section 315(b)(1)(A) of the Federal Election Campaign Act of 1971, and no candidate shall knowingly make expendi- tures from his personal funds, or the personal funds of his immediate family, in connection with his campaign for nomination for election to the office of President in excess of, in the ag- gregate, $50,000. (b) Definition of immediate family For purposes of this section, the term ‘‘imme- diate family’’ means a candidate’s spouse, and any child, parent, grandparent, brother, half- brother, sister, or half-sister of the candidate, and the spouses of such persons. (Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1300; amended Pub. L. 94–283, title III, §§ 305(a), 307(c), May 11, 1976, 90 Stat. 499, 501; Pub. L. 113–295, div. A, title II, § 220(z), Dec. 19, 2014, 128 Stat. 4037.) Editorial Notes REFERENCES IN TEXT Section 315 of The Federal Election Campaign Act of 1971, referred to in subsec. (a), is classified to section 30116 of Title 52, Voting and Elections. AMENDMENTS 2014—Subsec. (a). Pub. L. 113–295 substituted ‘‘section 315(b)(1)(A)’’ for ‘‘section 320(b)(1)(A)’’. 1976—Pub. L. 94–283 substituted ‘‘limitations’’ for ‘‘limitation’’ in section catchline, designated existing provisions as subsec. (a), inserted ‘‘Expenditure limita- tions’’ as heading of subsec. (a) as so redesignated and substituted ‘‘section 320(b)(1)(A) of the Federal Election Campaign Act of 1971, and no candidate shall know- ingly make expenditures from his personal funds, or the personal funds of his immediate family, in connec- tion with his campaign for nomination for election to the office of President in excess of, in the aggregate, $50,000’’ for ‘‘section 608(c)(1)(A) of title 18, United States Code’’, and added subsec. (b). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94–283, title III, § 305(d), May 11, 1976, 90 Stat. 499, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘For purposes of applying sec- tion 9035(a) of the Internal Revenue Code of 1986 [for- merly I.R.C. 1954], as amended by subsection (a), ex- penditures made by an individual after January 29, 1976, and before the date of the enactment of this Act [May 11, 1976] shall not be taken into account.’’ EFFECTIVE DATE Section applicable with respect to taxable years be- ginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amend- ment note under section 30101 of Title 52, Voting and Elections. § 9036. Certification by Commission (a) Initial certifications Not later than 10 days after a candidate estab- lishes his eligibility under section 9033 to re- ceive payments under section 9037, the Commis- sion shall certify to the Secretary for payment