,i #aafth ,,congress #ast ,session ,h4 ,r4 #iej ,,in ,,the ,,house ,,of ,,representatives ,february #d1 #bjai,mr4 ,cicilline 7for himself1 ,mr4 ,garamendi1 ,ms4 ,schakowsky1 ,ms4 ,roybal-,allard1 and ,mr4 ,de,fazio7 introduced the following bill2 which was referred to the ,committee on ,oversight and ,reform1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to require the disclosure of the ,federal income tax returns of the ,president4 #a4 ,short title ,this ,act may be cited as ,presidential ,tax ,disclosure ,act of #bjai4 #b4 ,disclosure of ,federal income tax returns of the ,president 7a7 ,in general ,any individual holding the office of ,president shall submit to the ,director of the ,office of ,government ,ethics a copy of each ,federal income tax return filed by such individual with the ,internal ,revenue ,service for any taxable year ending during the period such individual holds such office4 ,such copy shall be so submitted not later than the earlier of the date which is #ij days after such return is so filed or the end of the calendar year in which such return is so filed4 7b7 ,application to certain prior year returns ,not later than #ij days after an individual first assumes the office of ,president1 such individual shall submit to the ,director of the ,office of ,government ,ethics a copy of each ,federal income tax return filed by such individual with the ,internal ,revenue ,service for the #c most recent taxable years ending before the date on which such individual first assumes such office4 7c7 ,public disclosure ,in the case of any ,federal income tax return received by the ,director of the ,office of ,government ,ethics under subsection 7a7 or 7b7 of this section or section #fajc7l77#bc7 of the ,internal ,revenue ,code of #aihf1 the ,director shall1 not later than #g business days after receiving such return-- 7#a7 make such return publicly available on the internet2 and 7#b7 submit such return to the ,committees on the ,judiciary1 ,ways and ,means1 and ,oversight and ,reform of the ,house of ,representatives and to the ,committees on the ,judiciary and ,finance of the ,senate4 7d7 ,special rules 7#a7 ,disclosure of entire return ,any reference in this section to a ,federal income tax return includes all schedules1 supplements1 amendments1 and attachments with respect to such return4 ,in the case of any such schedule1 supplement1 amendment1 or attachment which is not filed with the ,internal ,revenue ,service on the same date as the return1 such schedule1 supplement1 amendment1 or attachment shall be treated as a separate return for purposes of determining the deadline for submission and disclosure under this section4 7#b7 ,permitted redactions ,no information may be redacted from any return submitted or disclosed under this section1 except the following information3 7,a7 ,any ,social ,security number of any individual4 7,b7 ,any taxpayer identification number of any person4 7,c7 ,any account identification number4 7,d7 ,any name of any dependent of the taxpayer4 7#c7 ,application to spouses 7,a7 ,joint returns ,in the case of any return which is filed jointly with the spouse of any individual1 the entire return shall be treated as the return of such individual for purposes of this section4 7,b7 ,separate returns ,if the spouse of any individual to whom subsection 7a7 applies files a ,federal income tax return which is separate from such individual1 this section and section #fajc7l77#bc7 of the ,internal ,revenue ,code of #aihf shall apply to such return in the same manner as such section would apply if such return were filed by such individual4 7e7 ,enforcement by ,attorney ,general 7#a7 ,the ,attorney ,general may bring a civil action in any appropriate ,united ,states district court against any individual who knowingly falsifies or who knowingly fails to submit or disclose any information that such individual is required to submit or disclose pursuant to this section or section #fajc7l77#bc7 of the ,internal ,revenue ,code of #aihf4 ,the court may assess against such individual a civil penalty in an amount of not more than #ej1jjj4 7#b7 ,it shall be unlawful for any person to knowingly-- 7,a7 falsify any information that such person is required to submit or disclose under this section or section #fajc7l77#bc7 of the ,internal ,revenue ,code of #aihf2 or 7,b7 fail to so submit or disclose such information4 7#c7 ,any person who-- 7,a7 violates paragraph 7#b77;,a7 shall be fined not more than #ej1jjj1 imprisoned for not more than #f months1 or both1 and 7,b7 violates paragraph 7#b77;,b7 shall be fined not more than #ej1jjj1 imprisoned for not more than #f months or both4 7#d7 ,the ,director of the ,office of ,government ,ethics1 or any ,committee referred to in subsection 7c77#b71 may refer to the ,attorney ,general the name of any individual which such ,director or ,committee has reasonable cause to believe has violated paragraph 7#b74 7f7 ,alternative disclosure by ,secretary of the ,treasury ,section #fajc7l7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#bc7 ,disclosure of tax returns of the ,president 7,a7 ,in general ,if any ,federal income tax return required to be submitted to the ,director of the ,office of ,government ,ethics under subsection 7a7 or 7b7 of section #b of the ,presidential ,tax ,disclosure ,act of #bjai is not so submitted before the date specified in such subsection with respect to such submission 7or if any such return so submitted is incomplete or inaccurate71 the ,secretary shall disclose such return to the ,director of the ,office of ,government ,ethics not later than #cj days after such date4 7,b7 ,redactions2 etc ,rules similar to the rules of section #b7;d7 of the ,presidential ,tax ,disclosure ,act of #bjai shall apply for purposes of this paragraph1 except that the ,secretary shall redact the information described in subparagraphs 7,a7 through 7,d7 of paragraph 7#b7 of such section before disclosing such return under subparagraph 7,a74 7,c7 ,redisclosure ,return information disclosed under subparagraph 7,a7 may be redisclosed by the ,director of the ,office of ,government ,ethics as provided in section #b7;c7 of the ,presidential ,tax ,disclosure ,act of #bjai4 4 7g7 ,effective date ,this section1 and the amendments made by this section1 shall apply with respect to individuals assuming the office of ,president after ,december #ca1 #bjaf4