,,ii  #aafth ,,congress  #ast ,session  
,s4 #bj  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #c1         
#bjai,mr4 ,wyden 7for himself1 ,ms4     
,baldwin1 ,mr4 ,bennet1 ,mr4 ,booker1   
,mr4 ,cardin1 ,mr4 ,carper1 ,mr4 ,coons1
 ,mrs4 ,gillibrand1 ,ms4 ,harris1 ,mr4  
,kaine1 ,mr4 ,leahy1 ,mr4 ,markey1 ,mr4 
,menendez1 ,mr4 ,murphy1 ,mr4 ,van      
,hollen1 ,ms4 ,warren1 and ,mr4         
,whitehouse7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,rules and         
,administration  ,a ,,bill  ,to amend   
the ,ethics in ,government ,act of #aigh
 to require the disclosure of certain   
tax returns by ,presidents and certain  
candidates for the office of the        
,president1 and for other purposes4  #a4
 ,short title ,this ,act may be cited as
 the ,presidential ,tax ,transparency   
,act4  #b4 ,disclosure of tax returns by
 ,presidents and certain ,presidential  
candidates  7a7 ,in general ,title ,i of
 the ,ethics in ,government ,act of     

#aigh 7#e ,u4,s4,c4 ,app47 is amended-- 
7#a7 by inserting after section #ajb the
 following3  #ajb;,a4 ,disclosure of tax
 returns  7a7 ,definitions ,in this     
section-- 7#a7 the term covered         
candidate means an individual--  7,a7   
required to file a report under section 
#aja7;c72 and  7,b7 who is nominated by 
a major party as a candidate for the    
office of ,president2  7#b7 the term    
covered individual means-- 7,a7 a       
,president required to file a report    
under subsection 7a7 or 7d7 of section  
#aja2 and  7,b7 an individual who       
occupies the office of the ,president   
required to file a report under section 
#aja7;e72  7#c7 the term major party has
 the meaning given the term in section  
#ijjb of the ,internal ,revenue ,code of
 #aihf2 and  7#d7 the term income tax   
return means1 with respect to any       
covered candidate or covered individual1
 any return 7within the meaning of      
section #fajc7;b7 of the ,internal      
,revenue ,code of #aihf7 related to     

,federal income taxes1 but does not     
include--  7,a7 information returns     
issued to persons other than such       
covered candidate or covered individual2
 and  7,b7 declarations of estimated    
tax4  7b7 ,disclosure  7#a7 ,covered    
individuals  7,a7 ,in general ,in       
addition to the information described in
 subsections 7a7 and 7b7 of section     
#ajb1 a covered individual shall include
 in each report required to be filed    
under this title a copy of the income   
tax returns of the covered individual   
for the #c most recent taxable years for
 which a return has been filed with the 
,internal ,revenue ,service as of the   
date on which the report is filed4  7,b7
 ,failure to disclose ,if an income tax 
return is not disclosed under           
subparagraph 7,a71 the ,director of the 
,office of ,government ,ethics shall    
submit to the ,secretary of the         
,treasury a request that the ,secretary 
of the ,treasury provide the ,director  
of the ,office of ,government ,ethics   

with a copy of the income tax return4   
7,c7 ,publicly available ,each income   
tax return submitted under this         
paragraph shall be filed with the       
,director of the ,office of ,government 
,ethics and made publicly available in  
the same manner as the information      
described in subsections 7a7 and 7b7 of 
section #ajb4  7,d7 ,redaction of       
certain information ,before making any  
income tax return submitted under this  
paragraph available to the public1 the  
,director of the ,office of ,government 
,ethics shall redact such information as
 the ,director of the ,office of        
,government ,ethics1 in consultation    
with the ,secretary of the ,treasury 7or
 a delegate of the ,secretary71         
determines appropriate4  7#b7           
,candidates  7,a7 ,in general ,not later
 than #ae days after the date on which a
 covered candidate is nominated1 the    
covered candidate shall amend the report
 filed by the covered candidate under   
section #aja7;c7 with the ,federal      

,election ,commission to include a copy 
of the income tax returns of the covered
 candidate for the #c most recent       
taxable years for which a return has    
been filed with the ,internal ,revenue  
,service4  7,b7 ,failure to disclose ,if
 an income tax return is not disclosed  
under subparagraph 7,a7 the ,federal    
,election ,commission shall submit to   
the ,secretary of the ,treasury a       
request that the ,secretary of the      
,treasury provide the ,federal ,election
 ,commission with the income tax return4
  7,c7 ,publicly available ,each income 
tax return submitted under this         
paragraph shall be filed with the       
,federal ,election ,commission and made 
publicly available in the same manner as
 the information described in section   
#ajb7;b74  7,d7 ,redaction of certain   
information ,before making any income   
tax return submitted under this         
paragraph available to the public1 the  
,federal ,election ,commission shall    
redact such information as the ,federal 

,election ,commission1 in consultation  
with the ,secretary of the ,treasury 7or
 a delegate of the ,secretary7 and the  
,director of the ,office of ,government 
,ethics1 determines appropriate4  7#c7  
,special rule for sitting ,presidents   
,not later than #cj days after the date 
of enactment of this section1 the       
,president shall submit to the ,director
 of the ,office of ,government ,ethics a
 copy of the income tax returns         
described in paragraph 7#a77;,a74  2 and
  7#b7 in section #ajd-- 7,a7 in        
subsection 7a7--  7i7 in paragraph 7#a71
 in the first sentence1 by inserting or 
any individual who knowingly and        
willfully falsifies or who knowingly and
 willfully fails to file an income tax  
return that such individual is required 
to disclose pursuant to section #ajb;,a 
before the period2 and  7ii7 in         
paragraph 7#b77;,a7-- 7,i7 in clause    
7i71 by inserting or falsify any income 
tax return that such person is required 
to disclose under section #ajb;,a before

 the semicolon2 and  7,,ii7 in clause   
7ii71 by inserting or fail to file any  
income tax return that such person is   
required to disclose under section      
#ajb;,a before the period2  7,b7 in     
subsection 7b71 in the first sentence by
 inserting or willfully failed to file  
or has willfully falsified an income tax
 return required to be disclosed under  
section #ajb;,a before the period2  7,c7
 in subsection 7c71 by inserting or     
failing to file or falsifying an income 
tax return required to be disclosed     
under section #ajb;,a before the period2
 and  7,d7 in subsection 7d77#a7--  7i7 
in the matter preceding subparagraph    
7,a71 by inserting or files an income   
tax return required to be disclosed     
under section #ajb;,a after title2 and  
7ii7 in subparagraph 7,a71 by inserting 
or such income tax return1 as           
applicable1 after report4  7b7          
,authority ,to disclose information     
7#a7 ,in general ,section #fajc7l7 of   
the ,internal ,revenue ,code of #aihf is

 amended by adding at the end the       
following new paragraph3  7#bc7         
,disclosure of return information of    
,presidents and certain ,presidential   
candidates  7,a7 ,disclosure of returns 
of ,presidents  7i7 ,in general ,the    
,secretary shall1 upon written request  
from the ,director of the ,office of    
,government ,ethics pursuant to section 
#ajb;,a7b77#a77;,b7 of the ,ethics in   
,government ,act of #aigh1 provide to   
officers and employees of the ,office of
 ,government ,ethics a copy of any      
income tax return of the ,president     
which is required to be filed under     
section #ajb;,a of such ,act4  7ii7     
,disclosure to public ,the ,director of 
the ,office of ,government ,ethics may  
disclose to the public the income tax   
return of any ,president which is       
required to be filed with the ,director 
pursuant to section #ajb;,a of the      
,ethics in ,government ,act of #aigh4   
7,b7 ,disclosure of returns of certain  
candidates for ,president  7i7 ,in      

general ,the ,secretary shall1 upon     
written request from the ,chairman of   
the ,federal ,election ,commission      
pursuant to section #ajb;,a7b77#b77;,b7 
of the ,ethics in ,government ,act of   
#aigh1 provide to officers and employees
 of the ,federal ,election ,commission  
copies of the applicable returns of any 
person who has been nominated as a      
candidate of a major party 7as defined  
in section #ijjb7;a77 for the office of 
,president4  7ii7 ,disclosure to public 
,the ,federal ,election ,commission may 
disclose to the public applicable       
returns of any person who has been      
nominated as a candidate of a major     
party 7as defined in section #ijjb7f77  
for the office of ,president and which  
is required to be filed with the        
,commission pursuant to section #ajb;,a 
of the ,ethics in ,government ,act4     
7,c7 ,applicable returns ,for purposes  
of this paragraph1 the term applicable  
returns means1 with respect to any      
candidate for the office of ,president1 

income tax returns for the #c most      
recent taxable years for which a return 
has been filed as of the date of the    
nomination4  4  7#b7 ,conforming        
amendments ,section #fajc7p77#d7 of such
 ,code1 in the matter preceding         
subparagraph 7,a7 and in subparagraph   
7,f77ii71 is amended by striking or     
7#bb7 and inserting 7#bb71 or 7#bc7 each
 place it appears4