26 U.S.C. § 9031
Section 9031 · Short title
Amended 1 time on record
Applied in 12 court decisions — leading case Federal Election Commission v. NRA Political Victory Fund (1994)
Most recently applied in Democratic National Committee v. Federal Election Commission (May 2008)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
This chapter may be cited as the “Presidential Primary Matching Payment Account Act”.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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 431 of Title 2, The Congress.