With an election year upon us, federal political action committees (PACs)—including both separate segregated funds and non‑connected PACs—that elect to file on a quarterly schedule must ensure they follow the Federal Election Commission’s (FEC’s) 2026 election year reporting calendar. In addition to the three quarterly, post‑general and year‑end reports, quarterly PAC filers must also file pre‑election reports if contributions are made within certain time frames before special, primary and November general elections. Accordingly, quarterly PAC filers must pay close attention to the dates of special and primary elections occurring throughout the year.