,,ii #aaf? ,,congress #a/ ,session ,s4 #bj ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,janu>y #c1 #bjai,mr4 ,wyd5 7= himself1 ,ms4 ,baldw91 ,mr4 ,b5net1 ,mr4 ,book]1 ,mr4 ,c>d91 ,mr4 ,c>p]1 ,mr4 ,coons1 ,mrs4 ,gillibr&1 ,ms4 ,h>ris1 ,mr4 ,ka9e1 ,mr4 ,leahy1 ,mr4 ,m>key1 ,mr4 ,m55dez1 ,mr4 ,murphy1 ,mr4 ,van ,holl51 ,ms4 ,w>r51 & ,mr4 ,:iteh\se7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,rules & ,adm9i/ration ,a ,,bill ,to am5d ! ,e?ics 9 ,gov]nm5t ,act ( #aigh to require ! disclosure ( c]ta9 tax returns by ,presid5ts & c]ta9 c&idates = ! (fice ( ! ,presid5t1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,presid5tial ,tax ,transp>5cy ,act4 #b4 ,disclosure ( tax returns by ,presid5ts & c]ta9 ,presid5tial c&idates 7a7 ,9 g5]al ,title ,i ( ! ,e?ics 9 ,gov]nm5t ,act ( #aigh 7#e ,u4,s4,c4 ,app47 is am5d$-- 7#a7 by ins]t+ aft] section #ajb ! foll[+3 #ajb;,a4 ,disclosure ( tax returns 7a7 ,def9itions ,9 ?is section-- 7#a7 ! t]m cov]$ c&idate means an individual-- 7,a7 requir$ to file a report "u section #aja7;c72 & 7,b7 :o is nom9at$ by a major p>ty z a c&idate = ! (fice ( ,presid5t2 7#b7 ! t]m cov]$ individual means-- 7,a7 a ,presid5t requir$ to file a report "u subsection 7a7 or 7d7 ( section #aja2 & 7,b7 an individual :o occupies ! (fice ( ! ,presid5t requir$ to file a report "u section #aja7;e72 7#c7 ! t]m major p>ty has ! mean+ giv5 ! t]m 9 section #ijjb ( ! ,int]nal ,rev5ue ,code ( #aihf2 & 7#d7 ! t]m income tax return means1 ) respect to any cov]$ c&idate or cov]$ individual1 any return 7)9 ! mean+ ( section #fajc7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 relat$ to ,f$]al income taxes1 b does n include-- 7,a7 in=mation returns issu$ to p]sons o!r ?an su* cov]$ c&idate or cov]$ individual2 & 7,b7 decl>ations ( e/imat$ tax4 7b7 ,disclosure 7#a7 ,cov]$ individuals 7,a7 ,9 g5]al ,9 addition to ! in=mation describ$ 9 subsections 7a7 & 7b7 ( section #ajb1 a cov]$ individual %all include 9 ea* report requir$ to be fil$ "u ?is title a copy ( ! income tax returns ( ! cov]$ individual = ! #c mo/ rec5t taxable ye>s = :i* a return has be5 fil$ ) ! ,int]nal ,rev5ue ,s]vice z ( ! date on :i* ! report is fil$4 7,b7 ,failure to disclose ,if an income tax return is n disclos$ "u subp>agraph 7,a71 ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics %all submit to ! ,secret>y ( ! ,treasury a reque/ t ! ,secret>y ( ! ,treasury provide ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics ) a copy ( ! income tax return4 7,c7 ,publicly available ,ea* income tax return submitt$ "u ?is p>agraph %all be fil$ ) ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics & made publicly available 9 ! same mann] z ! in=mation describ$ 9 subsections 7a7 & 7b7 ( section #ajb4 7,d7 ,r$action ( c]ta9 in=mation ,be=e mak+ any income tax return submitt$ "u ?is p>agraph available to ! public1 ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics %all r$act su* in=mation z ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics1 9 consultation ) ! ,secret>y ( ! ,treasury 7or a delegate ( ! ,secret>y71 det]m9es appropriate4 7#b7 ,c&idates 7,a7 ,9 g5]al ,n lat] ?an #ae days aft] ! date on :i* a cov]$ c&idate is nom9at$1 ! cov]$ c&idate %all am5d ! report fil$ by ! cov]$ c&idate "u section #aja7;c7 ) ! ,f$]al ,election ,commission to include a copy ( ! income tax returns ( ! cov]$ c&idate = ! #c mo/ rec5t taxable ye>s = :i* a return has be5 fil$ ) ! ,int]nal ,rev5ue ,s]vice4 7,b7 ,failure to disclose ,if an income tax return is n disclos$ "u subp>agraph 7,a7 ! ,f$]al ,election ,commission %all submit to ! ,secret>y ( ! ,treasury a reque/ t ! ,secret>y ( ! ,treasury provide ! ,f$]al ,election ,commission ) ! income tax return4 7,c7 ,publicly available ,ea* income tax return submitt$ "u ?is p>agraph %all be fil$ ) ! ,f$]al ,election ,commission & made publicly available 9 ! same mann] z ! in=mation describ$ 9 section #ajb7;b74 7,d7 ,r$action ( c]ta9 in=mation ,be=e mak+ any income tax return submitt$ "u ?is p>agraph available to ! public1 ! ,f$]al ,election ,commission %all r$act su* in=mation z ! ,f$]al ,election ,commission1 9 consultation ) ! ,secret>y ( ! ,treasury 7or a delegate ( ! ,secret>y7 & ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics1 det]m9es appropriate4 7#c7 ,special rule = sitt+ ,presid5ts ,n lat] ?an #cj days aft] ! date ( enactm5t ( ?is section1 ! ,presid5t %all submit to ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics a copy ( ! income tax returns describ$ 9 p>agraph 7#a77;,a74 2 & 7#b7 9 section #ajd-- 7,a7 9 subsection 7a7-- 7i7 9 p>agraph 7#a71 9 ! fir/ s5t5ce1 by ins]t+ or any individual :o kn[+ly & willfully falsifies or :o kn[+ly & willfully fails to file an income tax return t su* individual is requir$ to disclose pursuant to section #ajb;,a be=e ! p]iod2 & 7ii7 9 p>agraph 7#b77;,a7-- 7,i7 9 clause 7i71 by ins]t+ or falsify any income tax return t su* p]son is requir$ to disclose "u section #ajb;,a be=e ! semicolon2 & 7,,ii7 9 clause 7ii71 by ins]t+ or fail to file any income tax return t su* p]son is requir$ to disclose "u section #ajb;,a be=e ! p]iod2 7,b7 9 subsection 7b71 9 ! fir/ s5t5ce by ins]t+ or willfully fail$ to file or has willfully falsifi$ an income tax return requir$ to be disclos$ "u section #ajb;,a be=e ! p]iod2 7,c7 9 subsection 7c71 by ins]t+ or fail+ to file or falsify+ an income tax return requir$ to be disclos$ "u section #ajb;,a be=e ! p]iod2 & 7,d7 9 subsection 7d77#a7-- 7i7 9 ! matt] prec$+ subp>agraph 7,a71 by ins]t+ or files an income tax return requir$ to be disclos$ "u section #ajb;,a aft] title2 & 7ii7 9 subp>agraph 7,a71 by ins]t+ or su* income tax return1 z applicable1 aft] report4 7b7 ,au?ority ,to disclose in=mation 7#a7 ,9 g5]al ,section #fajc7l7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#bc7 ,disclosure ( return in=mation ( ,presid5ts & c]ta9 ,presid5tial c&idates 7,a7 ,disclosure ( returns ( ,presid5ts 7i7 ,9 g5]al ,! ,secret>y %all1 ^u writt5 reque/ f ! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics pursuant to section #ajb;,a7b77#a77;,b7 ( ! ,e?ics 9 ,gov]nm5t ,act ( #aigh1 provide to (fic]s & employees ( ! ,(fice ( ,gov]nm5t ,e?ics a copy ( any income tax return ( ! ,presid5t :i* is requir$ to be fil$ "u section #ajb;,a ( su* ,act4 7ii7 ,disclosure to public ,! ,director ( ! ,(fice ( ,gov]nm5t ,e?ics may disclose to ! public ! income tax return ( any ,presid5t :i* is requir$ to be fil$ ) ! ,director pursuant to section #ajb;,a ( ! ,e?ics 9 ,gov]nm5t ,act ( #aigh4 7,b7 ,disclosure ( returns ( c]ta9 c&idates = ,presid5t 7i7 ,9 g5]al ,! ,secret>y %all1 ^u writt5 reque/ f ! ,*airman ( ! ,f$]al ,election ,commission pursuant to section #ajb;,a7b77#b77;,b7 ( ! ,e?ics 9 ,gov]nm5t ,act ( #aigh1 provide to (fic]s & employees ( ! ,f$]al ,election ,commission copies ( ! applicable returns ( any p]son :o has be5 nom9at$ z a c&idate ( a major p>ty 7z def9$ 9 section #ijjb7;a77 = ! (fice ( ,presid5t4 7ii7 ,disclosure to public ,! ,f$]al ,election ,commission may disclose to ! public applicable returns ( any p]son :o has be5 nom9at$ z a c&idate ( a major p>ty 7z def9$ 9 section #ijjb7f77 = ! (fice ( ,presid5t & :i* is requir$ to be fil$ ) ! ,commission pursuant to section #ajb;,a ( ! ,e?ics 9 ,gov]nm5t ,act4 7,c7 ,applicable returns ,= purposes ( ?is p>agraph1 ! t]m applicable returns means1 ) respect to any c&idate = ! (fice ( ,presid5t1 income tax returns = ! #c mo/ rec5t taxable ye>s = :i* a return has be5 fil$ z ( ! date ( ! nom9ation4 4 7#b7 ,con=m+ am5dm5ts ,section #fajc7p77#d7 ( su* ,code1 9 ! matt] prec$+ subp>agraph 7,a7 & 9 subp>agraph 7,f77ii71 is am5d$ by /rik+ or 7#bb7 & ins]t+ 7#bb71 or 7#bc7 ea* place x appe>s4