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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "26 U.S.C. § 9037"
description: "Payments to eligible candidates"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "96"
chapter_name: "PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT"
section: "9037"
citation: "26 U.S.C. § 9037"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s9037"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "75b2b6c92b37f9d53cd5ea591497c0bf6ca5be388007a79ae5e50a74c65c5137"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "5293e34ccfa2b33d601cbe55de0600f0d4ca97791ea81ba2f689b7dc0c65e089"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 9037 - Payments to eligible candidates
## Text
(a) Establishment of account 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.
(b) Payments from the matching payment account 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. 93443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1300; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 11394, § 2(b)(2), Apr. 3, 2014, 128 Stat. 1085.)
## Notes
Editorial Notes
Amendments2014—Subsec. (a). Pub. L. 11394 substituted “section 9008(i)(2)” for “section 9008(b)(3)”. 1976—Subsec. (b). Pub. L. 94455 struck out “or his delegate” after “Secretary” in three places.
Statutory Notes and Related Subsidiaries
Effective DateSection applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.