HR 270 IH1S 
‘‘CHAPTER 97—EMPOWERING CITIZENS 
PAYMENT ACCOUNT 
‘‘Sec. 9051. Payments to Congressional candidates. 
‘‘SEC. 9051. PAYMENTS TO CONGRESSIONAL CANDIDATES. 
‘‘(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 Empowering Citizens Payment 
Account. The Secretary shall deposit into such Account 
the amount available after the Secretary determines that 
amounts for payments under section 9006(c) and for pay-
ments under section 9037(b) are available for such pay-
ments. 
‘‘(b) USE OF FUND FOR PAYMENTS TO CONGRES-
SIONAL CANDIDATES PARTICIPATING IN PUBLIC FINANC-
ING PROGRAM.—The Secretary shall transfer amounts in 
the Fund to the Federal Election Commission, at such 
times and in such amounts as the Federal Election Com-
mission may certify, for payments to candidates for elec-
tion to the office of Senator or Representative in, or Dele-
gate or Resident Commissioner to, the Congress who are 
participating candidates under title V of the Federal Elec-
tion Campaign Act of 1971.’’. 
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SEC. 402. REVISIONS TO DESIGNATION OF INCOME TAX 
PAYMENTS BY INDIVIDUAL TAXPAYERS. 
(a) INCREASE IN AMOUNT DESIGNATED.—Section 
6096(a) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) in the first sentence, by striking ‘‘$3’’ each 
place it appears and inserting ‘‘$20’’; and 
(2) in the second sentence— 
(A) by striking ‘‘$6’’ and inserting ‘‘$40’’; 
and 
(B) by striking ‘‘$3’’ and inserting ‘‘$20’’. 
(b) INDEXING.—Section 6096 of such Code is amend-
ed by adding at the end the following new subsection: 
‘‘(d) INDEXING OF AMOUNT DESIGNATED.— 
‘‘(1) IN GENERAL.—With respect to each tax-
able year after 2013, each amount referred to in 
subsection (a) shall be increased by the percent dif-
ference described in paragraph (2), except that if 
any such amount after such an increase is not a 
multiple of $1, such amount shall be rounded to the 
nearest multiple of $1. 
‘‘(2) PERCENT DIFFERENCE DESCRIBED.—The 
percent difference described in this paragraph with 
respect to a taxable year is the percent difference 
determined under section 315(c)(1)(A) of the Fed-
eral Election Campaign Act of 1971 with respect to 
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the calendar year during which the taxable year be-
gins, except that the base year involved shall be 
2012.’’. 
(c) ENSURING TAX PREPARATION SOFTWARE DOES 
NOT PROVIDE AUTOMATIC RESPONSE TO DESIGNATION 
QUESTION.—Section 6096 of such Code, as amended by 
subsection (b), is amended by adding at the end the fol-
lowing new subsection: 
‘‘(e) ENSURING TAX PREPARATION SOFTWARE DOES 
NOT PROVIDE AUTOMATIC RESPONSE TO DESIGNATION 
QUESTION.—The Secretary shall promulgate regulations 
to ensure that electronic software used in the preparation 
or filing of individual income tax returns does not auto-
matically accept or decline a designation of a payment 
under this section.’’. 
(d) PUBLIC INFORMATION PROGRAM ON DESIGNA-
TION.—Section 6096 of such Code, as amended by sub-
sections (b) and (c), is amended by adding at the end the 
following new subsection: 
‘‘(f) PUBLIC INFORMATION PROGRAM.— 
‘‘(1) IN GENERAL.—The Federal Election Com-
mission shall conduct a program to inform and edu-
cate the public regarding the purposes of the Presi-
dential Election Campaign Fund, the procedures for 
the designation of payments under this section, and 
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the effect of such a designation on the income tax 
liability of taxpayers. 
‘‘(2) USE OF FUNDS FOR PROGRAM.—Amounts 
in the Presidential Election Campaign Fund shall be 
made available to the Federal Election Commission 
to carry out the program under this subsection.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect January 1, 2014. 
SEC. 403. DONATION TO PRESIDENTIAL ELECTION CAM-
PAIGN FUND. 
(a) GENERAL RULE.—Every taxpayer who makes a 
return of the tax imposed by subtitle A of the Internal 
Revenue Code of 1986 for any taxable year ending after 
December 31, 2012, may donate an amount (not less than 
$1), in addition to any designation of income tax liability 
under section 6096 of such Code for such taxable year, 
which shall be deposited in the general fund of the Treas-
ury. 
(b) MANNER AND TIME OF DESIGNATION.—Any do-
nation under subsection (a) for any taxable year— 
(1) shall be made at the time of filing the re-
turn of the tax imposed by subtitle A of such Code 
for such taxable year and in such manner as the 
Secretary may by regulation prescribe, except that— 
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(A) the designation for such donation shall 
be either on the first page of the return or on 
the page bearing the taxpayer’s signature, and 
(B) the designation shall be by a box 
added to the return, and the text beside the box 
shall provide: 
‘‘By checking here, I signify that in 
addition to my tax liability (if any), I 
would like to donate the included payment 
to be used exclusively as a contribution to 
the 
Presidential 
Election 
Campaign 
Fund.’’, and 
(2) shall be accompanied by a payment of the 
amount so designated. 
(c) TREATMENT OF AMOUNTS DONATED.—For pur-
poses of this title, the amount donated by any taxpayer 
under subsection (a) shall be treated as a contribution 
made by such taxpayer to the United States on the last 
date prescribed for filing the return of tax imposed by sub-
title A of such Code (determined without regard to exten-
sions) or, if later, the date the return is filed. 
(d) TRANSFERS TO PRESIDENTIAL ELECTION CAM-
PAIGN FUND.—The Secretary shall, from time to time, 
transfer to the Presidential Election Campaign Fund es-
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