According to IRS data compiled by the Federal Election Commission, 28.7% of all tax returns filed in 1980 included a one or two dollar contribution to the Presidential Election Campaign Fund, marking the program’s highest participation rate to date. The next highest participation year was 1977, when 28.6% of tax returns processed by the IRS included a check-off of one dollar (two dollars if filing jointly) for the Fund.

The Omnibus Budget Reconciliation Act of 1993 raised the check-off contribution amount to $3.00 per taxpayer ($6.00 if filing jointly) but the rate of participation that year had dropped to 14.5%. Taxpayer participation in the Fund has dropped steadily every year since 1980 and in 2006 stood at 10.9%.