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U.S. Code as of:
01/19/04
Section 6096. Designation by individuals
(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.
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