# Pub. L. 93-53: changes to the Internal Revenue Code

1973-07-01, 87 Stat. 138. Source: <https://www.govinfo.gov/link/plaw/93/public/53>.

## Legislative history

- Bill: [H.R. 8410](https://www.congress.gov/bill/93rd-congress/house-bill/8410)

## § 6096: Designation by individuals

- § 6096(a): Pub. L. 93–53 struck out “for the account of the candidates of any specified political party for President and Vice President of the United States, or if no specific account is designated by such individual, for a general account for all candidates for election to the offices of President and Vice President of the United States,” after “Fund” and substituted “section 9006(a)” for “section 9006(a)(1)”.
- § 6096(b): Pub. L. 93–53 struck out reference to sections 32(2) and 35, and inserted reference to sections 40 and 41.
- § 6096(c): Pub. L. 93–53 provided that if designation is made at the time of filing the return of the tax imposed by chapter 1 for the taxable year, the designation shall be made either on the first page of the return or on the page bearing the taxpayer’s signature.

## § 9003: Condition for eligibility for payments

- § 9003(b)(2): Pub. L. 93–53 substituted section “9006(d)” for “9006(c)”.

## § 9006: Payments to eligible candidates

- § 9006(a): Pub. L. 93–53 struck out second sentence requiring the Secretary to maintain in the fund (1) a separate account for the candidates of each major party, each minor party, and each new party for which a specific designation is made under section 6096 for payment into an account in the fund and (2) a general account for which no specific designation is made, and in the last sentences, substituted “transfer to the fund”, “Presidential”, and “to the fund by individuals under section 6096”, for “transfer to each account in the fund”, “presidential”, and “to such account by individuals under section 6096 for payment into such account of the fund”, respectively.
- § 9006(b): Pub. L. 93–53 substituted “Presidential” for “presidential”.
- § 9006(c): Pub. L. 93–53 substituted provisions for payment “out of the fund”, for such payment “out of the specific account in the fund” and struck out penultimate sentence limiting payments to eligible candidates from the account designated for them to the amounts in such account at the time of payment.
- § 9006: Pub. L. 93–53 substituted provisions for payments to eligible candidates when there are insufficient amounts in the fund, for former provisions respecting transfers from general account to separate accounts to remedy insufficient moneys to satisfy any unpaid entitlement of the eligible candidates.

## § 9007: Examinations and audits; repayments

- § 9007(b)(3): Pub. L. 93–53 substituted section “9006(d)” for “9006(c)”.

## § 9012: Criminal penalties

- § 9012(b)(1): Pub. L. 93–53 substituted section “9006(d)” for “9006(c)”.
