# Pub. L. 93-443: changes to the Internal Revenue Code 1974-10-15, 88 Stat. 1296. Source: . ## Legislative history - Bill: [S. 3044](https://www.congress.gov/bill/93rd-congress/senate-bill/3044) ## § 276: Certain indirect contributions to political parties - § 276(c), § 276: Pub. L. 93–443 struck out subsec. (c) relating to advertising in a convention program of a national political convention, and redesignated subsec. (d) as (c). ## § 6012: Persons required to make returns of income - § 6012(a): Pub. L. 93–443 provided for exemption from tax returns requirement of political committees having no gross income for taxable year. ## § 9002: Definitions - § 9002(1): Pub. L. 93–443, § 404(c)(2), substituted “Commission” for “Comptroller General”. - § 9002(3): Pub. L. 93–443, § 404(c)(1), substituted definition of “Commission” for “Comptroller General”. - § 9002(11): Pub. L. 93–443, § 404(c)(3), substituted “Commission” for “Comptroller General” in third sentence. ## § 9003: Condition for eligibility for payments - § 9003(a): Pub. L. 93–443, §§ 404(c)(4), 405(b), substituted “Commission” and “it” for “Comptroller General” and “he”, respectively, wherever appearing, struck out in par. (1) “with respect to which payment is sought” after “campaign expenses” and struck out par. (4) requirement for an agreement to furnish statements of qualified campaign expenses and proposed qualified campaign expenses required under section 9008 of this title. - § 9003(b), § 9003(c): Pub. L. 93–443, § 404(c)(5), substituted “Commission” for “Comptroller General” wherever appearing. ## § 9004: Entitlement of eligible candidates to payments - § 9004(a)(1): Pub. L. 93–443, § 404(a), substituted provision which limited aggregate amount of payments to eligible candidates to an amount not exceeding the expenditure limitations applicable to such candidates under section 608(c)(1)(B) of title 18 for prior provision which determined the amount by multiplying 15 cents by the total number of residents within the United States who attained the age of 18, determined by the Bureau of the Census, as of the first day of June of the year preceding the year of the presidential election. - § 9004(a)(2)(A): Pub. L. 93–443, § 404(b)(1), substituted “allowed” for “computed”. - § 9004(a)(3): Pub. L. 93–443, § 404(b)(2), substituted “allowed” for “computed” in first sentence. ## § 9005: Certification by Commission - § 9005: Pub. L. 93–443, § 404(c)(6), substituted “Commission” for “Comptroller General” in section catchline. - § 9005(a): Pub. L. 93–443, § 405(a), substituted provision for certification by the Commission not later than 10 days after the candidates of a political party for President and Vice President have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003 of this title for prior provision for certification by the Comptroller General on the basis of the evidence, books, records, and information furnished by the eligible candidates of a political party and prior to examination and audit under section 9007 of this title. - § 9005(b): Pub. L. 93–443, § 404(c)(7), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him”. ## § 9006: Payments to eligible candidates - § 9006(a): Pub. L. 93–443, § 403(a), substituted “from time to time” for “as provided by Appropriation Acts” and appropriated moneys for the Campaign Fund for each fiscal year out of the general fund of the Treasury. - § 9006(c), § 9006: Pub. L. 93–443, § 404(c)(8), substituted “Commission” for “Comptroller General” wherever appearing. ## § 9007: Examinations and audits; repayments - § 9007(a): Pub. L. 93–443, § 404(c)(9), substituted “Commission” for “Comptroller General”. - § 9007(b): Pub. L. 93–443, § 404(c)(10), substituted “Commission” and “it” for “Comptroller General” and “he”, respectively, wherever appearing. - § 9007(c): Pub. L. 93–443, § 404(c)(11), substituted “Commission” for “Comptroller General”. ## § 9008: Payments for presidential nominating conventions - § 9008: Pub. L. 93–443 substituted provisions respecting payments for presidential nominating conventions for prior provisions respecting information on proposed expenses, subsec. (a) relating to reports by candidates, and subsec. (b) to publication of summaries. ## § 9009: Reports to Congress; regulations - § 9009(a): Pub. L. 93–443, §§ 404(c)(12), 406(b)(1), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him” and added pars. (4) to (6). - § 9009(b): Pub. L. 93–443, §§ 404(c)(13), 409(b), substituted “Commission”, “it” and “it” for “Comptroller General”, “he” and “him”, respectively, and inserted “in accordance with the provisions of subsection (c)” after “regulations”. - § 9009(c): Pub. L. 93–443, § 409(a), added subsec. (c). ## § 9010: Participation by Commission in judicial proceedings - § 9010: Pub. L. 93–443, § 404(c)(14), substituted “Commission” for “Comptroller General” in section catchline. - § 9010(a): Pub. L. 93–443, § 404(c)(15), substituted “Commission” for “Comptroller General”, “its” for “his”, and “it” for “he” wherever appearing. - § 9010(b), § 9010(c): Pub. L. 93–443, § 404(c)(16), (17), substituted “Commission” for “Comptroller General” wherever appearing. - § 9010(d): Pub. L. 93–443, § 404(c)(18), substituted “Commission” and “it” for “Comptroller General” and “he”. ## § 9011: Judicial review - § 9011(a): Pub. L. 93–443, § 404(c)(19), (20), substituted “Commission” for “Comptroller General” in heading and wherever appearing in text. - § 9011(b): Pub. L. 93–443, § 404(c)(21), substituted “Commission” for “Comptroller General”. ## § 9012: Criminal penalties - § 9012(a): Pub. L. 93–443, § 406(b)(2), (3), struck out “campaign” before “expenses” in heading and inserted in par. (1) provision making it unlawful for a national committee of a major or minor party knowingly and willfully to incur expenses with respect to a presidential nominating convention in excess of applicable expenditure limitation unless authorized by the Commission. - § 9012(c)(2), § 9012(c): Pub. L. 93–443, § 406(b)(4), added par. (2) and redesignated former par. (2) as (3). - § 9012(d)(1): Pub. L. 93–443, § 404(c)(22), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him”. - § 9012(e)(1): Pub. L. 93–443, § 406(b)(6), inserted provision making it unlawful for a national committee of a major or minor party knowingly and willfully to give or accept any kickback or any illegal payment in connection with any expense of such committee with respect to a presidential nominating convention. - § 9012(e)(3): Pub. L. 93–443, § 406(b)(6), inserted requirement of payment, by any person accepting any kickback or illegal payment in connection with any expense incurred by the national committee of a major or minor party with respect to a presidential nominating convention, to the Secretary for deposit in the general fund of the Treasury. ## § 9031: Short title - Enacted 26 U.S.C. § 9031. ## § 9032: Definitions - Enacted 26 U.S.C. § 9032. ## § 9033: Eligibility for payments - Enacted 26 U.S.C. § 9033. ## § 9034: Entitlement of eligible candidates to payments - Enacted 26 U.S.C. § 9034. ## § 9035: Qualified campaign expense limitations - Enacted 26 U.S.C. § 9035. ## § 9036: Certification by Commission - Enacted 26 U.S.C. § 9036. ## § 9037: Payments to eligible candidates - Enacted 26 U.S.C. § 9037. ## § 9038: Examinations and audits; repayments - Enacted 26 U.S.C. § 9038. ## § 9039: Reports to Congress; regulations - Enacted 26 U.S.C. § 9039. ## § 9040: Participation by Commission in judicial proceedings - Enacted 26 U.S.C. § 9040. ## § 9041: Judicial review - Enacted 26 U.S.C. § 9041. ## § 9042: Criminal penalties - Enacted 26 U.S.C. § 9042.