,,ii  #aai? ,,congress  #a/ ,session    
,s4 #ehh  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ac1 #bjbe,mr4
 ,wyd5 7= himself1 ,ms4 ,klobu*>1 ,mr4  
,ka9e1 ,ms4 ,w>r51 ,mr4 ,m]kley1 ,mr4   
,:iteh\se1 ,mr4 ,s&]s1 ,ms4 ,cantwell1 &
 ,mr4 ,van ,holl57 introduc$ ! foll[+   
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide = exam9ation & disclosure )    
respect to ,presid5tial income tax      
returns1 to am5d *apt] #aca ( title #e1 
,unit$ ,/ates ,code1 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 ,audit & ,tax ,transp>5cy  
,act4  #b4 ,exam9ation & disclosure )   
respect to ,presid5tial income tax      
returns  7a7 ,audit ,sub*apt] ,a ( *apt]
 #gh ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by r$esignat+ section #gfac z  
section #gfad & by ins]t+ aft] section  

#gfab ! foll[+ new section3  #gfac4     
,exam9ation ) respect to ,presid5tial   
income tax returns  7a7 ,9 g5]al ,z     
rapidly z practicable aft] ! fil+ ( any 
,presid5tial income tax return1 !       
,secret>y %all conduct an exam9ation to 
asc]ta9 ! correctness ( su* return &    
en=ce ! requirem5ts ( ?is title )       
respect to ! taxable ye> cov]$ by su*   
return4  7b7 ,reports  7#a7 ,initial    
report ,n lat] ?an #ij days aft] ! fil+ 
( a ,presid5tial income tax return1 !   
,secret>y %all disclose & make publicly 
available an initial report reg>d+ !    
exam9ation ) respect to su* return4 ,su*
 report %all include-- 7,a7 ! "n ( !    
taxpay]1  7,b7 an id5tification ( !     
subp>agraph ( subsection 7c77#a7 :i*    
describes su* return1  7,c7 ! date t su*
 return 0 fil$1 &  7,d7 ! date on :i* ! 
exam9ation ) respect to su* return      
comm5c$ 7or1 if su* exam9ation has n    
comm5c$ z ( ! date ( su* report1 a      
detail$ description ( ! reasons t su*   
exam9ation has n comm5c$74  7#b7        

,p]iodic reports ,n lat] ?an #ahj days  
aft] ! disclosure ( ! report describ$ 9 
p>agraph 7#a7 ) respect to any          
,presid5tial income tax return & n lat] 
?an #ahj days aft] ! mo/ rec5t          
disclosure ( a report describ$ 9 ?is    
p>agraph ) respect to su* return1 !     
,secret>y %all disclose & make publicly 
available a p]iodic report reg>d+ !     
exam9ation ) respect to su* return4 ,su*
 report %all include-- 7,a7 ! in=mation 
describ$ 9 subp>agraphs 7,a7 ?r\gh 7,d7 
( p>agraph 7#a71  7,b7 a description ( !
 /atus ( ! exam9ation1 includ+ a        
description ( ! portions ( ! exam9ation 
:i* h be5 complet$1 :i* are 9 process1 &
 :i* are anticipat$ to take place1 &    
7,c7 an e/imate ( ! "t frame = !        
completion ( ! exam9ation1 includ+ an   
id5tification ( factors :i* c\ld alt]   
su* "t frame1 reasonable e/imates ( !   
likelihood ( su* factors 7tak+ into     
acc\nt ! specific facts & circum/ances (
 ! exam9ation71 & ! likely specific     
effects ( su* factors on su* "t frame4  

,not)/&+ ! prec$+ s5t5ce1 a p]iodic     
report %all n be requir$ "u ?is p>agraph
 ) respect to any return aft] ! date on 
:i* a f9al report is disclos$ "u        
p>agraph 7#c7 ) respect to su* return4  
7#c7 ,f9al report ,n lat] ?an #ij days  
aft] ! completion ( ! exam9ation        
describ$ 9 subsection 7a7 ) respect to  
any ,presid5tial income tax return1 !   
,secret>y %all disclose & make publicly 
available a f9al report reg>d+ su*      
exam9ation4 ,su* report %all include--  
7,a7 ! in=mation describ$ 9 subp>agraphs
 7,a7 ?r\gh 7,c7 ( p>agraph 7#a71  7,b7 
! date on :i* ! exam9ation ) respect to 
su* return 0 complet$1  7,c7 a li/ ( !  
audit mat]ials 7z def9$ 9 section       
#fajc7q77#b77 ) respect to su*          
exam9ation1 &  7,d7 a description       
7includ+ ! am\nt7 ( ea* propos$         
adju/m5t1 adju/m5t1 & controv]sy )      
respect to su* exam9ation toge!r ) a    
description ( h[ su* propos$ adju/m5t or
 controv]sy 0 resolv$ 7or a /atem5t t   
su* propos$ adju/m5t or controv]sy 0 n  

resolv$1 z ! case may be74  ,= purposes 
( ?is p>agraph1 an exam9ation %all be   
treat$ z complete on ! date t !         
,secret>y provides ! taxpay] ) a notice 
( defici5cy1 or any clos+ docum5t ref]r$
 to 9 section #fajc7q77#b77;,a77v71 )   
respect to su* exam9ation4  7#d7        
,ext5sion ( due date report ,if a reque/
 is made = an ext5sion ( ! due date =   
fil+ any ,presid5tial income tax return1
 ! ,secret>y %all1 n lat] ?an #ij days  
aft] su* reque/ is grant$ or d5i$1      
disclose & make publicly available an   
ext5sion ( due date report ) respect to 
return4 ,su* report %all include-- 7,a7 
! in=mation describ$ 9 subp>agraphs 7,a7
 & 7,b7 ( p>agraph 7#a71  7,b7 a /atem5t
 t an ext5sion ( ! due date = ! fil+ (  
su* return has be5 reque/$1  7,c7 ! date
 t su* reque/ 0 receiv$1  7,d7 a /atem5t
 ( :e!r su* reque/ has be5 grant$ or    
d5i$1 &  7,e7 ! due date ( su* return   
7includ+ any ext5sions74  7#e7 ,treatm5t
 ( failure to file ,9 ! case ( a failure
 to file a ,presid5tial income tax      

return be=e ! close ( ! #fj-;day p]iod  
beg9n+ ) ! date prescrib$ = fil+ ( su*  
return-- 7,a7 ! ,secret>y %all conduct !
 exam9ation describ$ 9 subsection 7a7 ) 
respect to ! taxable ye> cov]$ by !     
return to :i* su* failure relates1  7,b7
 reports made pursuant to ?is p>agraph  
%all include a /atem5t t su* report is )
 respect to a return :i* ! taxpay] fail$
 to file1 &  7,c7 ?is section & section 
#fajc7q7 %all o!rwise apply to su*      
failure 9 ! same mann] z if a return 7  
fil$ at ! close ( su* p]iod4  ,!        
application ( ?is p>agraph ) respect to 
any failure to file a ,presid5tial      
income tax return %all n prev5t !       
application ( ?is section ) respect to  
su* return at su* "t z su* return may be
 fil$4  7#f7 ,public availability ,=    
purposes ( ?is subsection1 a docum5t    
%all n be treat$ z hav+ be5 made        
publicly available unless made available
 on ! ,int]net4  7c7 ,presid5tial income
 tax return ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,! t]m ,presid5tial income

 tax return means any relevant income   
tax return (-- 7,a7 a ,presid5t1  7,b7  
an individual :o is m>ri$ 7)9 ! mean+ ( 
section #ggjc7;a77 to a ,presid5t = !   
taxable ye> to :i* su* return relates1  
7,c7 any corporation or p>tn]%ip :i* is 
controll$ by any individual describ$ 9  
subp>agraph 7,a7 or 7,b7 at any "t dur+ 
! taxable ye> to :i* su* return relates1
  7,d7 ! e/ate ( any p]son describ$ 9   
7,a7 or 7,b7 or any e/ate ) respect to  
:i* any p]son describ$ 9 subp>agraph    
7,a71 7,b71 or 7,c7 is an executor or   
b5efici>y at any "t dur+ ! taxable ye>  
to :i* su* return relates1 &  7,e7 any  
tru/ ) respect to :i* any p]son describ$
 9 subp>agraph 7,a71 7,b71 7,c71 or 7,d7
 is a grantor1 fiduci>y1 or b5efici>y1  
or = :i* ano!r tru/ describ$ 9 ?is      
subp>agraph is a grantor or b5efici>y1  
at any "t dur+ ! taxable ye> to :i* su* 
return relates4  ,su* t]m %all include  
any s*$ule1 atta*m5t1 or o!r docum5t    
fil$ ) su* return4  7#b7 ,relevant      
income tax return ,! t]m relevant income

 tax return means1 ) respect to a       
,presid5t1 any income tax return if--   
7,a7 any portion ( ! taxable ye> to :i* 
su* return relates is dur+ ! p]iod t su*
 ,presid5t is ! ,presid5t1  7,b7 ! due  
date = su* return 7includ+ any          
ext5sions7 is dur+ su* p]iod1 or  7,c7  
su* return is fil$ dur+ su* p]iod4  7#c7
 ,control ,= purposes ( p>agraph        
7#a77;,c7-- 7,a7 ,9 g5]al ,except z     
o!rwise provid$ 9 ?is p>agraph1 control 
%all be det]m9$ "u ! rules ( p>agraphs  
7#b7 & 7#c7 ( section #fjch7;e7 7det]m9$
 )\t reg>d to subp>agraphs 7,a7 & 7,b7 (
 su* p>agraph 7#b7 & )\t reg>d to       
subp>agraph 7,c7 ( p>agraph 7#c7 !re(74 
7,b7 ,re/riction on family attribution  
7i7 ,9 g5]al ,except z provid$ 9 clause 
7ii71 = purposes ( apply+ subp>agraph   
7,a7-- 7,i7 section #cah %all be appli$ 
)\t reg>d to subsection 7a77#a77;,a77ii7
 !re(1 &  7,,ii7 section #bfg7;c7 %all  
be appli$ by treat+ ! family ( an       
individual z includ+ only su*           
individual's sp\se 79 lieu ( !          

application ( p>agraph 7#d7 !re(74  7ii7
 ,exception = rec5t transf] to family   
memb]s ,= purposes ( det]m9+ :e!r any   
corporation or p>tn]%ip is controll$ by 
a ,presid5t "u p>agraph 7#a77;,c7 = any 
taxable ye>1 clause 7i7 %all n apply if 
su* corporation or p>tn]%ip 0 controll$ 
by su* ,presid5t 7aft] application (    
clause 7i77 at any "t dur+ ! #d         
imm$iately prec$+ taxable ye>s4  7d7    
,application to am5d$ returns ,=        
purposes ( ?is section & section        
#fajc7q71 any am5dm5t or supplem5t to a 
return ( tax %all be treat$ z a sep>ate 
return ( tax & ! det]m9ation ( :5 su*   
am5dm5t or supplem5t is fil$1 & :e!r su*
 am5dm5t or supplem5t is a relevant     
income tax return1 %all be made )\t     
reg>d to ! und]ly+ return4  4  7b7      
,disclosure ,section #fajc ( su* ,code  
is am5d$ by r$esignat+ subsection 7q7 z 
subsection 7r7 & by ins]t+ aft]         
subsection 7p7 ! foll[+ new subsection3 
7q7 ,disclosure ) respect to            
,presid5tial income tax returns  7#a7 ,9

 g5]al ,! ,secret>y %all disclose & make
 publicly available 7)9 ! mean+ (       
section #gfac7;b77-- 7,a7 ea*           
,presid5tial income tax return 7z def9$ 
9 section #gfac7;c771  7,b7 ea* report  
describ$ 9 section #gfac7;b71 &  7,c7   
any audit mat]ials ) respect a return   
describ$ 9 subp>agraph 7,a74  7#b7      
,audit mat]ials ,! t]m audit mat]ials   
means1 ) respect to any return3 7,a7    
,any ( ! foll[+ :i* are provid$ by !    
,secret>y to ! taxpay] 7or any designee 
( ! taxpay]73 7i7 ,any writt5           
communication :i* id5tifies su* return z
 be+ subject to exam9ation4  7ii7 ,any  
writt5 communication :i* proposes !     
adju/m5t ( any item on su* return1 any  
report by an exam9] relat$ to su*       
propos$ adju/m5t1 & any sup]visory      
approval ( any p5alty propos$ z "p ( su*
 adju/m5t4  7iii7 ,any memor&um or      
report ( ! ,int]nal ,rev5ue ,s]vice     
,indep5d5t ,(fice ( ,appeals ) respect  
to su* return1 & any d5ial ( any reque/ 
describ$ 9 subp>agraph 7,b74  7iv7 ,any 

notice ( defici5cy ) respect to su*     
return4  7v7 ,any clos+ docum5ts )      
respect to ! exam9ation ( su* return1   
includ+ any clos+ agreem5t or no *ange  
lett]4  7,b7 ,any reque/ = ref]ral to ! 
,int]nal ,rev5ue ,s]vice ,indep5d5t     
,(fice ( ,appeals ( any controv]sy )    
respect to su* return4  7,c7 ,any       
petition fil$ ) ! ,tax ,c\rt = a        
r$et]m9ation ( any defici5cy ref]r$ to 9
 subp>agraph 7,a77iv74  7#c7 ,exception 
= c]ta9 id5tity in=mation ,! in=mation  
disclos$ & made publicly available "u   
p>agraph 7#a7 %all n include any        
id5tification numb] ( any p]son 7includ+
 any social security numb]71 any        
f9ancial acc\nt numb]1 ! "n ( any       
individual :o has n atta9$ age #ah 7z ( 
! close ( ! taxable ye> to :i* ! return 
relates71 ! "n ( any employee ( !       
,dep>tm5t ( ! ,treasury1 or any address 
7o!r ?an ! city & ,/ate 9 :i* su*       
address is locat$74  7#d7 ,tim+ (       
disclosures ,any in=mation requir$ to be
 disclos$ "u p>agraph 7#a7 %all be      

disclos$ & made publicly available n    
lat] ?an-- 7,a7 9 ! case ( any income   
tax return ref]r$ to 9 p>agraph         
7#a77;,a71 #ij days aft] ! date t su*   
return is fil$1  7,b7 9 ! case ( any    
report ref]r$ to 9 p>agraph 7#a77;,b71 !
 deadl9e specifi$ 9 section #gfac7;b7 = 
disclos+ su* report1 &  7,c7 9 ! case ( 
! audit mat]ials ref]r$ to 9 p>agraph   
7#a77;,c71 #ij days aft] ! completion ( 
! exam9ation 7)9 ! mean+ ( section      
#gfac7;b77#c77 ) respect to ! return to 
:i* su* audit mat]ials relate4  4  7c7  
,cl]ical am5dm5t ,sub*apt] ,a ( *apt]   
#gh ( su* ,code is am5d$ by r$esignat+ !
 item relat+ to section #gfac z an item 
relat+ to section #gfad & by ins]t+ aft]
 ! item relat+ to section #gfab ! foll[+
 new item3  ,sec4 #gfac4 ,exam9ation )  
respect to ,presid5tial income tax      
returns4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is subsection %all    
apply to returns1 am5dm5ts1 & supplem5ts
 fil$ 7& failures to file returns :i*   
occur7 aft] ! date ( ! enactm5t ( ?is   

,act 7& to reports & audit mat]ials )   
respect to su* returns1 am5dm5ts1       
supplem5ts1 & failures74  #c4           
,additional disclosure ( tax returns by 
,presid5ts & c]ta9 ,presid5tial c&idates
  7a7 ,9 g5]al  7#a7 ,disclosure        
requirem5t ,*apt] #aca ( title #e1      
,unit$ ,/ates ,code1 is am5d$-- 7,a7 by 
ins]t+ aft] section #acajd ! foll[+3    
#acajd;,a4 ,disclosure ( tax returns    
7a7 ,def9itions ,9 ?is section3 7#a7    
,applicable income tax return  7,a7 ,9  
g5]al ,! t]m applicable income tax      
return means1 ) respect to any taxable  
ye>1 any return 7)9 ! mean+ ( section   
#fajc7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf7 relat+ to ,f$]al income taxes (--
 7i7 a cov]$ c&idate or cov]$           
individual2  7ii7 an individual :o is   
m>ri$ 7)9 ! mean+ ( section #ggjc7;a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf7 to a  
cov]$ c&idate or cov]$ individual = !   
taxable ye>2  7iii7 any corporation or  
p>tn]%ip t 0 controll$ 7z det]m9$ "u    
section #gfac7;c77#c7 ( ! ,int]nal      

,rev5ue ,code ( #aihf7 by an individual 
describ$ 9 clause 7i7 or 7ii7 at any "t 
dur+ ! taxable ye>2  7iv7 ! e/ate ( any 
p]son describ$ 9 clause 7i7 or 7ii7 or  
any e/ate ) respect to :i* any p]son    
describ$ 9 clause 7i71 7ii71 or 7iii7 is
 an executor or b5efici>y at any "t dur+
 ! taxable ye>2 &  7v7 any tru/ )       
respect to :i* any p]son describ$ 9     
clause 7i71 7ii71 7iii71 or 7iv7 is a   
grantor1 fiduci>y1 or b5efici>y1 or =   
:i* ano!r tru/ describ$ 9 ?is clause is 
a grantor or b5efici>y1 at any "t dur+ !
 taxable ye>4  7,b7 ,inclusion ( c]ta9  
docum5ts ,su* t]m %all include any      
s*$ule1 atta*m5t1 or o!r docum5t fil$ ) 
su* return4  7#b7 ,cov]$ c&idate ,! t]m 
cov]$ c&idate means an individual-- 7,a7
 requir$ to file a report "u section    
#acajc7;c72 &  7,b7 :o is nom9at$ by a  
major p>ty z a c&idate = ! (fice (      
,presid5t1 reg>dless ( :e!r ! individual
 is nom9at$ aft] ,may #ae ( an          
applicable ye>4  7#c7 ,cov]$ individual 
,! t]m cov]$ individual means-- 7,a7 a  

,presid5t requir$ to file a report "u   
subsection 7a7 or 7d7 ( section #acajc2 
&  7,b7 an individual :o occupies !     
(fice ( ! ,presid5t requir$ to file a   
report "u section #acajc7;e74  7#d7     
,major p>ty ,! t]m major p>ty has !     
mean+ giv5 ! t]m 9 section #ijjb ( !    
,int]nal ,rev5ue ,code ( #aihf4  7b7    
,disclosure  7#a7 ,cov]$ individuals    
7,a7 ,9 g5]al ,9 addition to ! in=mation
 describ$ 9 subsections 7a7 & 7b7 (     
section #acajd1 a cov]$ individual %all 
include 9 ea* report requir$ to be fil$ 
"u ?is title a copy ( all applicable    
income tax returns = ! #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$ or provid$ "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 #acajd4  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$act su*
 in=mation z ! ,director ( ! ,(fice (   
,gov]nm5t ,e?ics1 9 consultation ) !    
,secret>y ( ! ,treasury 7or a delegate (
 ! ,secret>y71 det]m9es appropriate4    
7#b7 ,cov]$ 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 #acajc7;c7 ) ! 
,f$]al ,election ,commission to include 
a copy ( ! applicable income tax returns
 = ! #c mo/ rec5t taxable ye>s = :i* a  
return has be5 fil$ ) ! ,int]nal ,rev5ue
 ,s]vice4  7,b7 ,failure to disclose ,if

 an applicable income tax return is n   
disclos$ "u subp>agraph 7,a71 ! ,f$]al  
,election ,commission %all submit to !  
,secret>y ( ! ,treasury a reque/ t !    
,secret>y ( ! ,treasury provide ! ,f$]al
 ,election ,commission ) ! applicable   
income tax return4  7,c7 ,publicly      
available ,ea* applicable income tax    
return submitt$ or provid$ "u ?is       
p>agraph %all be fil$ ) ! ,f$]al        
,election ,commission & made publicly   
available 9 ! same mann] z ! in=mation  
describ$ 9 section #acajd7;b74  7,d7    
,r$action ( c]ta9 in=mation ,be=e mak+  
any applicable income tax return        
submitt$ "u ?is p>agraph available to ! 
public1 ! ,f$]al ,election ,commission  
%all r$act su* in=mation z ! ,f$]al     
,election ,commission1 9 consultation ) 
! ,secret>y ( ! ,treasury 7or a delegate
 ( ! ,secret>y7 & ! ,director ( ! ,(fice
 ( ,gov]nm5t ,e?ics1 det]m9es           
appropriate4  7#c7 ,special rule )      
respect to returns disclos$ "u o!r      
au?ority ,= purposes ( ?is subsection1 9

 ! case ( any applicable income tax     
return t has be5 made publicly available
 pursuant to section #fajc7q7 ( !       
,int]nal ,rev5ue ,code ( #aihf1 !       
requirem5ts ( p>agraphs 7#a77;,a7 &     
7#b77;,a7 %all be satisfi$ ) respect to 
su* return if ! cov]$ individual or     
cov]$ c&idate 7z ! case may be7 provides
 ! location on ! ,int]net :]e su*       
disclosure has be5 made publicly        
available4  2 &  7,b7 9 section #acajf--
 7i7 9 subsection 7a7-- 7,i7 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 applicable income tax return
 t su* individual is requir$ to disclose
 pursuant to section #acajd;,a ( ?is    
title be=e ! p]iod2 &  7,,ii7 9 p>agraph
 7#b77;,a7-- 7aa7 9 clause 7i71 by      
ins]t+ or falsify any applicable income 
tax return t su* p]son is requir$ to    
disclose "u section #acajd;,a ( ?is     
title be=e ! semicolon2 &  7bb7 9 clause
 7ii71 by ins]t+ or fail to file any    

applicable income tax return t su* p]son
 is requir$ to disclose "u section      
#acajd;,a ( ?is title be=e ! p]iod2     
7ii7 9 subsection 7b71 9 ! fir/ s5t5ce1 
by ins]t+ or willfully fail$ to file or 
has willfully falsifi$ an applicable    
income tax return requir$ to be disclos$
 "u section #acajd;,a be=e ! p]iod2     
7iii7 9 subsection 7c71 by ins]t+ or    
fail+ to file or falsify+ an applicable 
income tax return requir$ to be disclos$
 "u section #acajd;,a be=e ! p]iod2 &   
7iv7 9 subsection 7d77#a7-- 7,i7 9 !    
matt] prec$+ subp>agraph 7,a71 by ins]t+
 or files an applicable income tax      
return requir$ to be disclos$ "u section
 #acajd;,a aft] sub*apt]2 &  7,,ii7 9   
subp>agraph 7,a71 by ins]t+ or su*      
applicable income tax return1 z         
applicable1 aft] report4  7#b7 ,special 
rule = individuals :o are cov]$ c&idates
 on date ( enactm5t ,9 ! case ( any     
individual :o is a cov]$ c&idate 7z     
def9$ 9 section #acajd;,a ( title #e1   
,unit$ ,/ates ,code1 z add$ by p>agraph 

7#a77 on ! date ( ! enactm5t ( ?is ,act1
 section #acajd;,a7b77#b77;,a7 %all be  
appli$ by sub/itut+ #cj days aft] ! date
 ( ! enactm5t ( ! ,presid5tial ,audit & 
,tax ,transp>5cy ,act = #ae days aft] ! 
date on :i* a cov]$ c&idate is nom9at$4 
7#c7 ,cl]ical am5dm5t ,! table (        
sections = *apt] #aca ( title #e1 ,unit$
 ,/ates ,code1 is am5d$ by add+ at ! end
 ! foll[+3  #acajd;,a4 ,disclosure ( tax
 returns4  4  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[+3  7#bc7 ,disclosure ( return     
in=mation ( ,presid5ts & c]ta9          
,presid5tial c&idates "u *apt] #aca (   
title #e1 ,unit$ ,/ates ,code  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    
#acajd;,a7b77#a77;,b7 ( title #e1 ,unit$
 ,/ates ,code1 provide to (fic]s &      
employees ( ! ,(fice ( ,gov]nm5t ,e?ics 

a copy ( ea* applicable income tax      
return ) respect to any cov]$ individual
 :o has be5 id5tifi$ 9 su* reque/4  7ii7
 ,disclosure to public ,! ,director ( ! 
,(fice ( ,gov]nm5t ,e?ics may disclose  
to ! public any applicable income tax   
return requir$ to be submitt$ to !      
,director pursuant to section           
#acajd;,a7b77#a7 ( title #e1 ,unit$     
,/ates ,code4  7,b7 ,disclosure (       
returns ( c]ta9 c&idates = ,presid5t    
7i7 ,9 g5]al ,! ,secret>y %all1 ^u      
writt5 reque/ f ! ,*airman ( ! ,f$]al   
,election ,commission pursuant to       
section #acajd;,a7b77#b77;,b7 ( title   
#e1 ,unit$ ,/ates ,code1 provide to     
(fic]s & employees ( ! ,f$]al ,election 
,commission a copy ( ea* applicable     
income tax return ) respect to any cov]$
 c&idate :o has be5 id5tifi$ 9 su*      
reque/4  7ii7 ,disclosure to public ,!  
,f$]al ,election ,commission may        
disclose to ! public any applicable     
income tax return requir$ to be fil$ ) !
 ,commission pursuant to section        

#acajd;,a7b77#b7 ( title #e1 ,unit$     
,/ates ,code4  7,c7 ,def9itions ,=      
purposes ( ?is p>agraph1 ! t]ms         
applicable income tax return1 cov]$     
individual1 & cov]$ c&idate h ! mean+s  
giv5 ^? t]ms 9 section #acajd;,a ( title
 #e1 ,unit$ ,/ates ,code4  4  7#b7      
,con=m+ am5dm5ts ,section #fajc7p77#d7 (
 ! ,int]nal ,rev5ue ,code ( #aihf1 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