the designation of payments under this section, and 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, 2018. 2303. Donation to Presidential Election Campaign 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, 2017, 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 Treasury. (b) Manner and time of designation Any donation under subsection (a) for any taxable year— (1) shall be made at the time of filing the return 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— (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) Transfers to Presidential Election Campaign Fund The Secretary shall, from time to time, transfer to the Presidential Election Campaign Fund established under section 9006(a) of such Code amounts equal to the amounts donated under this section. D Other Campaign Finance Reforms 2401. Regulations with respect to best efforts for identifying persons making contributions Not later than 6