Internal Revenue Code · 26 U.S.C.
§ 9037. Payments to eligible candidates
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. § 9037
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 15, 1974 by Pub. L. 93–443
- Last amended
- April 3, 2014 by Pub. L. 113–94
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 232 words · about 1 min to read
- Cross-references
- cites 4; cited by 7 Code sections and 0 other regulations
- Regulations
- 2 issued under this section
The Secretary shall maintain in the Presidential Election Campaign Fund established by section 9006(a), in addition to any account which he maintains under such section, a separate account to be known as the Presidential Primary Matching Payment Account. The Secretary shall deposit into the matching payment account, for use by the candidate of any political party who is eligible to receive payments under section 9033, the amount available after the Secretary determines that amounts for payments under section 9006(c) and for payments under section 9008(i)(2) are available for such payments.
Upon receipt of a certification from the Commission under section 9036, but not before the beginning of the matching payment period, the Secretary shall promptly transfer the amount certified by the Commission from the matching payment account to the candidate. In making such transfers to candidates of the same political party, the Secretary shall seek to achieve an equitable distribution of funds available under subsection (a), and the Secretary shall take into account, in seeking to achieve an equitable distribution, the sequence in which such certifications are received.
(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1300; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 113–94, § 2(b)(2), Apr. 3, 2014, 128 Stat. 1085.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 9037
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 9006(a) Payments to eligible candidates
- § 9033 Eligibility for payments
- § 9008(i)(2) Payments for presidential nominating conventions
- § 9036 Certification by Commission
Cited by 7 Code sections
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle H Financing of Presidential Election Campaigns
- Chapter 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
Nearby sections
- § 9033 Eligibility for payments
- § 9034 Entitlement of eligible candidates to payments
- § 9035 Qualified campaign expense limitations
- § 9036 Certification by Commission
- § 9037 Payments to eligible candidates
- § 9038 Examinations and audits; repayments
- § 9039 Reports to Congress; regulations
- § 9040 Participation by Commission in judicial proceedings
- § 9041 Judicial review
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2014—Subsec. (a). Pub. L. 113–94 substituted “section 9008(i)(2)” for “section 9008(b)(3)”.
1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.