Internal Revenue Code · 26 U.S.C.

§ 9009. Reports to Congress; regulations

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 9009

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: December 10, 1971 by Pub. L. 92–178
Last amended: April 3, 2014 by Pub. L. 113–94
Amendments: 3 dated changes in the source credit
Length: 3 subsections · 507 words · about 2 min to read
Defines: 2 terms
Cross-references: cites 2; cited by 0 Code sections and 0 other regulations

¶(a) Reports The Commission shall, as soon as practicable after each presidential election, submit a full report to the Senate and House of Representatives setting forth—

¶(1) the qualified campaign expenses (shown in such detail as the Commission determines necessary) incurred by the candidates of each political party and their authorized committees;

¶(2) the amounts certified by it under section 9005 for payment to the eligible candidates of each political party; and

¶(3) the amount of payments, if any, required from such candidates under section 9007, and the reasons for each payment required.

Each report submitted pursuant to this section shall be printed as a Senate document.

¶(b) Regulations, etc.

The Commission is authorized to prescribe such rules and regulations in accordance with the provisions of subsection (c), to conduct such examinations and audits (in addition to the examinations and audits required by section 9007(a)), to conduct such investigations, and to require the keeping and submission of such books, records, and information, as it deems necessary to carry out the functions and duties imposed on it by this chapter.

¶(c) Review of regulations

¶(1) The Commission, before prescribing any rule or regulation under subsection (b), shall transmit a statement with respect to such rule or regulation to the Senate and to the House of Representatives, in accordance with the provisions of this subsection. Such statement shall set forth the proposed rule or regulation and shall contain a detailed explanation and justification of such rule or regulation.

¶(2) If either such House does not, through appropriate action, disapprove the proposed rule or regulation set forth in such statement no later than 30 legislative days after receipt of such statement, then the Commission may prescribe such rule or regulation. Whenever a committee of the House of Representatives reports any resolution relating to any such rule or regulation, it is at any time thereafter in order (even though a previous motion to the same effect has been disagreed to) to move to proceed to the consideration of the resolution. The motion is highly privileged and is not debatable. An amendment to the motion is not in order, and it is not in order to move to reconsider the vote by which the motion is agreed to or disagreed to. The Commission may not prescribe any rule or regulation which is disapproved by either such House under this paragraph.

¶(3) For purposes of this subsection, the term “legislative days” does not include any calendar day on which both Houses of the Congress are not in session.

¶(4) For purposes of this subsection, the term “rule or regulation” means a provision or series of interrelated provisions stating a single separable rule of law.

(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 569; amended Pub. L. 93–443, title IV, §§ 404(c)(12), (13), 406(b)(1), 409, Oct. 15, 1974, 88 Stat. 1292, 1293, 1296, 1303; Pub. L. 94–283, title III, § 304(a), May 11, 1976, 90 Stat. 498; Pub. L. 113–94, § 2(c)(1), Apr. 3, 2014, 128 Stat. 1085.)

Terms defined here

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legislative days § 9009(c)(3)
rule or regulation § 9009(c)(4)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Amendment history

From the source credit and the official notes, newest first.

April 3, 2014Amended by Pub. L. 113–94Parts changed in 2014: (a)(2) (a)(3) (a)(4)
May 11, 1976Amended by Pub. L. 94–283Parts changed in 1976: (c)(2) (c)(4)
October 15, 1974Amended by Pub. L. 93–443Parts changed in 1974: (a) (b) (c)
December 10, 1971Added by Pub. L. 92–178

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Official notes

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Editorial Notes

Amendments

2014—Subsec. (a)(2). Pub. L. 113–94, § 2(c)(1)(A), inserted “and” at end.

Subsec. (a)(3). Pub. L. 113–94, § 2(c)(1)(B), which directed substitution of period for semicolon at end, was executed by substituting period for “; and” at end, to reflect the probable intent of Congress.

Subsec. (a)(4) to (6). Pub. L. 113–94, § 2(c)(1)(C), struck out pars. (4) to (6) which read as follows:

“(4) the expenses incurred by the national committee of a major party or minor party with respect to a presidential nominating convention;

“(5) the amounts certified by it under section 9008(g) for payment to each such committee; and

“(6) the amount of payments, if any, required from such committees under section 9008(h), and the reasons for each such payment.”

1976—Subsec. (c)(2). Pub. L. 94–283, § 304(a)(1), inserted provision for accelerated consideration by the House of Representatives of resolutions relating to rules or regulations reported out by committees of the House.

Subsec. (c)(4). Pub. L. 94–283, § 304(a)(2), added par. (4).

1974—Subsec. (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).

Subsec. (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”.

Subsec. (c). Pub. L. 93–443, § 409(a), added subsec. (c).

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.

Termination of Reporting Requirements

For termination, effective May 15, 2000, of reporting provisions in subsec. (a) of this section, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and page 168 of House Document No. 103–7.