,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #cdg  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ai1 #bjba,ms4
 ,e%oo 7= h]self & ,mr4 ,pascrell7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,h\se       
,adm9i/ration1 = a p]iod to be          
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to require !      
disclosure ( tax returns ( ,presid5ts & 
,vice ,presid5ts & c]ta9 c&idates =     
,presid5t & ,vice ,presid5t1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,presid5tial ,tax          
,transp>5cy ,act4  #b4 ,presid5tial &   
,vice ,presid5tial tax transp>5cy  7a7  
,def9itions ,9 ?is section-- 7#a7 ,! t]m
 cov]$ c&idate means a c&idate ( a major
 p>ty 9 a g5]al election = ! (fice (    
,presid5t or ,vice ,presid5t4  7#b7 ,!  
t]m major p>ty has ! mean+ giv5 ! t]m 9 

section #ijjb ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  7#c7 ,! t]m income tax return
 means1 ) respect to an individual1 any 
return 7z su* t]m is def9$ 9 section    
#fajc7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 except t su* t]m %all n       
include decl>ations ( e/imat$ tax7 (--  
7,a7 su* individual1 o!r ?an in=mation  
returns issu$ to p]sons o!r ?an su*     
individual2 or  7,b7 ( any corporation1 
p>tn]%ip1 or tru/ 9 :i* su* individual  
holds1 directly or indirectly1 a        
significant int]e/ z ! sole or pr9cipal 
own] or ! sole or pr9cipal b5eficial    
own] 7z su* t]ms are def9$ 9 regulations
 prescrib$ by ! ,secret>y ( ! ,treasury 
or 8 delegate74  7#d7 ,! t]m ,secret>y  
means ! ,secret>y ( ! ,treasury or !    
delegate ( ! ,secret>y4  7b7 ,disclosure
  7#a7 ,9 g5]al  7,a7 ,c&idates =       
,presid5t & ,vice ,presid5t ,n lat] ?an 
! date t is #ae days aft] ! date on :i* 
an individual becomes a cov]$ c&idate1 !
 individual %all submit to ! ,f$]al     
,election ,commission a copy ( !        

individual's income tax returns = ! #aj 
mo/ rec5t taxable ye>s = :i* a return   
has be5 fil$ ) ! ,int]nal ,rev5ue       
,s]vice4  7,b7 ,presid5t & ,vice        
,presid5t ,) respect to an individual :o
 is ! ,presid5t or ,vice ,presid5t1 n   
lat] ?an ! due date = ! return ( tax =  
ea* taxable ye>1 su* individual %all    
submit to ! ,f$]al ,election ,commission
 a copy ( ! individual's income tax     
returns = ! taxable ye> & = ! #i prec$+ 
taxable ye>s4  7,c7 ,transition rule =  
sitt+ ,presid5ts & ,vice ,presid5ts ,n  
lat] ?an ! date t is #cj days aft] !    
date ( enactm5t ( ?is section1 an       
individual :o is ! ,presid5t or ,vice   
,presid5t on su* date ( enactm5t %all   
submit to ! ,f$]al ,election ,commission
 a copy ( ! income tax returns = ! #aj  
mo/ rec5t taxable ye>s = :i* a return   
has be5 fil$ ) ! ,int]nal ,rev5ue       
,s]vice4  7#b7 ,failure to disclose ,if 
any requirem5t "u p>agraph 7#a7 to      
submit an income tax return is n met1 ! 
*airman ( ! ,f$]al ,election ,commission

 %all submit to ! ,secret>y a writt5    
reque/ t ! ,secret>y provide ! ,f$]al   
,election ,commission ) ! income tax    
return4  7#c7 ,publicly available ,!    
*airman ( ! ,f$]al ,election ,commission
 %all make publicly available ea* income
 tax return submitt$ "u p>agraph 7#a7 9 
! same mann] z a return provid$ "u      
section #fajc7l77#bc7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7z add$ by ?is    
section74  7#d7 ,treatm5t z a report "u 
! ,f$]al ,election ,campaign ,act (     
#aiga ,= purposes ( ! ,f$]al ,election  
,campaign ,act ( #aiga1 any income tax  
return submitt$ "u p>agraph 7#a7 or     
provid$ "u section #fajc7l77#bc7 ( !    
,int]nal ,rev5ue ,code ( #aihf 7z add$  
by ?is section7 %all1 aft] r$action "u  
p>agraph 7#c7 or subp>agraph 7,b77ii7 ( 
su* section1 be treat$ z a report fil$  
"u ! ,f$]al ,election ,campaign ,act (  
#aiga4  7c7 ,disclosure ( returns (     
,presid5ts & ,vice ,presid5ts & c]ta9   
c&idates = ,presid5t & ,vice ,presid5t  
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 & ,vice ,presid5ts & c]ta9   
c&idates = ,presid5t & ,vice ,presid5t  
7,a7 ,9 g5]al ,^u writt5 reque/ by !    
*airman ( ! ,f$]al ,election ,commission
 "u section #b7;b77#b7 ( ! ,presid5tial 
,tax ,transp>5cy ,act1 n lat] ?an ! date
 t is #ae days aft] ! date ( su* reque/1
 ! ,secret>y %all provide copies ( any  
return :i* is s reque/$ to (fic]s &     
employees ( ! ,f$]al ,election          
,commission ^: (ficial duties include   
disclosure or r$action ( su* return "u  
?is p>agraph4  7,b7 ,disclosure to !    
public  7i7 ,9 g5]al ,! *airman ( !     
,f$]al ,election ,commission %all make  
publicly available any return :i* is    
provid$ "u subp>agraph 7,a74  7ii7      
,r$action ( c]ta9 in=mation ,be=e mak+  
publicly available "u clause 7i7 any    
return1 ! *airman ( ! ,f$]al ,election  
,commission %all r$act su* in=mation z !
 ,f$]al ,election ,commission & !       

,secret>y jo9tly det]m9e is necess>y =  
protect+ aga9/ id5tity !ft1 su* z social
 security numb]s4  4  7#b7 ,con=m+      
am5dm5ts ,section #fajc7p77#d7 ( su*    
,code is am5d$-- 7,a7 9 ! matt] prec$+  
subp>agraph 7,a7 by /rik+ or 7#bb7 &    
ins]t+ 7#bb71 or 7#bc72 &  7,b7 9       
subp>agraph 7,f77ii7 by /rik+ or 7#bb71 
& ins]t+ 7#bb71 or 7#bc74  7#c7         
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to disclosures    
made on or aft] ! date ( enactm5t ( ?is 
,act4