---
kind: "section"
citation: "26 U.S.C. § 9037"
title: "26"
title_heading: "Internal Revenue Code"
number: "9037"
heading: "Payments to eligible candidates"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9037"
units:
  - "Subtitle H — Financing of Presidential Election Campaigns"
  - "Chapter 96 — Presidential Primary Matching Payment Account"
---

# §9037. Payments to eligible candidates

- (a) **Establishment of account—** The Secretary shall maintain in the [Presidential Election](/usc/26/9002.md?p=10) Campaign [Fund](/usc/26/9002.md?p=5) established by [section 9006(a)](/usc/26/9006.md?p=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](/usc/26/9032.md?p=5). The Secretary shall deposit into the [matching payment account](/usc/26/9032.md?p=5), for use by the [candidate](/usc/26/9002.md?p=2) of any political party who is eligible to receive payments under [section 9033](/usc/26/9033.md), the amount available after the Secretary determines that amounts for payments under [section 9006(c)](/usc/26/9006.md?p=c) and for payments under [section 9008(i)(2)](/usc/26/9008.md?p=i-2) are available for such payments.
- (b) **Payments from the matching payment account—** Upon receipt of a certification from the [Commission](/usc/26/9002.md?p=3) under [section 9036](/usc/26/9036.md), but not before the beginning of the [matching payment period](/usc/26/9032.md?p=6), the Secretary shall promptly transfer the amount certified by the [Commission](/usc/26/9002.md?p=3) from the [matching payment account](/usc/26/9032.md?p=5) to the [candidate](/usc/26/9002.md?p=2). In making such transfers to [candidates](/usc/26/9002.md?p=2) of the same political party, the Secretary shall seek to achieve an equitable distribution of [funds](/usc/26/9002.md?p=5) available under [subsection (a)](#a), and the Secretary shall take into account, in seeking to achieve an equitable distribution, the sequence in which such certifications are received.

## Source credit

(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.)

## Notes

### 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.