OCTOBER TERM, 1975
Per Curiam
424 U. S.
Code of 1954, 26 U. S. C. §§ 6096, 9001-9012, 9031-9042
(1970 ed., Supp. IV)."' Both the District Court, 401
F. Supp. 1235, and the Court of Appeals, 171 U. S. App.
D. C., at 229-238, 519 F. 2d, at 878-887, sustained Subtitle H against a constitutional attack.1 ' Appellants
renew their challenge here, contending that the legislation
violates the First and Fifth Amendments. We find no
merit in their claims and affirm.
A. Summary of Subtitle H
Section 9006 establishes a Presidential Election Campaign Fund (Fund), financed from general revenues in
the aggregate amount designated by individual taxpayers,
under § 6096, who on their income tax returns may authorize payment to the Fund of one dollar of their tax liability in the case of an individual return or two dollars in
the case of a joint return. The Fund consists of three
separate accounts to finance (1) party nominating conventions, § 9008 (a), (2) general election campaigns,
§ 9006 (a), and (3) primary campaigns, § 9037 (a)."'
85 Stat. 562. Chapter 95 thereof provided public financing of general election campaigns for President; this legislation was to become
effective for the 1976 election and is substantially the same as the
present scheme. Congress later amended the dollar check-off provision, deleting the taxpayers' option to designate specific parties as
recipients of their money. Pub. L. 93-53, § 6, 87 Stat. 138. Finally,
the 1974 amendments added to Chapter 95 provisions for financing
nominating conventions and enacted a new Chapter 96 providing
matching funds for campaigns in Presidential primaries. Pub. L.
93-443, §§ 403-408, 88 Stat. 1291.
11 Unless otherwise indicated all statutory citations in this Part
III are to the Internal Revenue Code of 1954, Title 26 of the
United States Code, 1970 edition, Supplement IV.
116 See n. 6, supra.
117 Priorities are established when the Fund is insufficient to satisfy
all entitlements in any election year: the amount in the Fund is first
allocated to convention funding, then to financing the general elec-
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