69–008 

115TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 1st Session 115–309 

RESOLUTION OF INQUIRY DIRECTING THE SECRETARY OF THE TREASURY 

TO PROVIDE TO THE HOUSE OF REPRESENTATIVES THE TAX RETURN 

INFORMATION OF PRESIDENT DONALD J. TRUMP AS WELL AS THE TAX 

RETURNS OF EACH BUSINESS ENTITY DISCLOSED BY DONALD J. TRUMP 

ON HIS OFFICE OF GOVERNMENT ETHICS FORM 278E 

SEPTEMBER 14, 2017.—Referred to the House Calendar and ordered to be printed 

Mr. BRADY of Texas, from the Committee on Ways and Means, 

submitted the following 

ADVERSE REPORT 

together with 

DISSENTING VIEWS 

[To accompany H. Res. 479] 

The Committee on Ways and Means, to whom was referred the 

resolution (H. Res. 479) of inquiry directing the Secretary of the 

Treasury to provide to the House of Representatives the tax return 

information of President Donald J. Trump as well as the tax returns of each business entity disclosed by Donald J. Trump on his 

Office of Government Ethics Form 278e, having considered the 

same, report unfavorably thereon without amendment and recommend that the resolution not be agreed to. 

CONTENTS 

Page 

I. SUMMARY AND BACKGROUND ............................................................... 2 

A. Purpose and Summary .................................................................... 2 

B. Background and Need for Legislation ............................................ 2 

C. Legislative History ........................................................................... 4 

II. EXPLANATION OF THE BILL ................................................................... 4 

III. VOTES OF THE COMMITTEE .................................................................... 4 

IV. BUDGET EFFECTS OF THE BILL ............................................................ 5 

A. Committee Estimate of Budgetary Effects ..................................... 5 

B. Statement Regarding New Budget Authority and Tax Expenditures Budget Authority .................................................................. 5 

C. Cost Estimate Prepared by the Congressional Budget Office ...... 5 

V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF 

THE HOUSE .............................................................................................. 5 

A. Committee Oversight Findings and Recommendations ................ 5 

B. Statement of General Performance Goals and Objectives ............ 5 

C. Information Relating to Unfunded Mandates ................................ 5 

2 

1 Rules of the House of Representatives rule XIII, clause 7. 

2 6 U.S.C. § 6103(a) (2012). 

3See generally 26 U.S.C. § 6103 (2012). 4 26 U.S.C. § 6103(f) (2012). 

5 26 U.S.C. § 6103(f)(1) (2012); see also 26 U.S.C. § 6103(f)(3) (2012) (authorizing non-tax writing committees to receive tax returns and return information only when sitting in closed executive session). 

D. Congressional Earmarks, Limited Tax Benefits, and Limited 

Tariff Benefits ................................................................................. 5 

E. Duplication of Federal Programs .................................................... 6 

F. Disclosure of Directed Rule Makings .............................................. 6 

VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 6 

VII. DISSENTING VIEWS ................................................................................... 7 

I. SUMMARY AND BACKGROUND 

A. PURPOSE AND SUMMARY

H. Res. 479 requests that the Secretary of the Treasury provide 

the House of Representatives with ten years of tax returns and 

other financial information of President Donald J. Trump. The resolution also requests that the Secretary of the Treasury provide the 

House of Representatives with ten years of tax returns for each of 

the more than 500 business entities listed on the President’s financial disclosure, Office of Government Ethics Form 278e. 

B. BACKGROUND AND NEED FOR LEGISLATION

On July 27, 2017, H. Res. 479 was introduced by Representative 

Bill Pascrell. H. Res. 479 is a resolution of inquiry, which is a 

means infrequently used by the House of Representatives designed 

to obtain certain factual information from the Executive Branch. 

Under clause 7 of rule XIII, a resolution of inquiry is subject to a 

motion to discharge from committee if the resolution is not reported by the committee to which it was referred within 14 legislative days of its introduction.1 Accordingly, the Committee on Ways 

and Means scheduled a markup of H. Res. 479 within the 14-day 

period. 

The Committee reported the resolution unfavorably because, 

among other flaws, the resolution asks the Secretary of the Treasury to break the law by disclosing the tax returns of the President 

directly to the House of Representatives. Furthermore, it would set 

a dangerous precedent by targeting a single individual’s confidential tax returns and associated financial documents for disclosure. 

This resolution asks the Secretary of the Treasury to deliver tax 

returns and return information to the House of Representatives, 

which would be a violation of current law. Section 6103(a) of the 

Internal Revenue Code sets out the general rule that all tax returns and return information are to be kept confidential unless explicitly authorized in statute.2 The Code authorizes a handful of exceptions to the general rule of confidentiality, such as for criminal 

investigations relating to a missing or exploited child.3 Congress is 

authorized to receive tax returns and return information under a 

codified exception, but only under certain circumstances.4 Specifically, after a written request by the Ways and Means Committee 

Chairman, the information is to be furnished to the Committee 

‘‘only when sitting in closed executive session unless such taxpayer 

otherwise consents in writing to such disclosure.’’ 5 The Code does 

not authorize the House of Representatives to receive confidential 

3 

6 John Herbers, ‘‘Voluminous Data,’’ The New York Times, Dec. 9, 1973. 7See 122 Cong. Rec. 24012–13 (July 27, 1976) (statement of Sen. Dole) (‘‘I cannot stress 

enough the importance of preserving the confidentiality of individual tax returns. These reforms 

respond in part to the challenge we face as public officials—the restoration of public trust in 

Government and Government officials. Past abuses and lax administration demonstrate the 

need for reform of the Nation’s income tax system so that doubts in the public mind about the 

integrity of the Internal Revenue Service can be dispelled . . . The tax return privacy provisions 

of this bill balance Government’s need for tax return information with the citizens’ right of privacy.’’) 8 Christopher M. Davis, Cong. Research Serv., R40879, Resolutions of Inquiry: An Analysis of 

Their Use in the House, 1947–2011, at 9–10 (2012). 

tax returns and return information from the Secretary of the 

Treasury, as H. Res. 479 directs. 

In addition to being legally flawed, H. Res. 479 would set a dangerous precedent. At times, this Committee has sought the tax returns and return information of individuals as a part of our legislative responsibility to oversee the tax code; however, the purpose of 

this resolution is to single out one individual. Such action would be 

the first time the Committee exercised its authority to wade into 

the confidential tax information of an individual with no tie to any 

investigation within our jurisdiction. Some Members have suggested there is a precedent for this—that the tax-writing committees used the authority granted under Section 6103(f) to access and 

review President Nixon’s tax returns in 1973. However, such assertions are not supported by the facts. The facts are these: President 

Nixon voluntarily released his own tax returns and he also requested a review of them by the Joint Committee on Taxation.6

Not only would targeting an individual in this manner be an 

abuse of authority, it would also be an invasion of privacy. Tax returns contain highly confidential and sensitive information and 

Congress has rightly put high walls around this information’s disclosure. There is no exception under current law for the disclosure 

of confidential personal tax return information for purposes of embarrassing or attacking political figures of another party. Those 

very sorts of partisan attacks were the motivation for Congress’ enacting changes in the Tax Reform Act of 1976 that comprise current law and are designed to protect taxpayers’ privacy.7 Directing 

the Secretary of the Treasury to now break current law by violating the confidentiality of tax return information is profoundly 

misguided. 

Furthermore, as was made clear in the Committee’s markup, 

there is no legal requirement in the Code for the President to release his tax returns. While this may be the practice that recent 

Presidential candidates have followed, each has done so voluntarily, and not because he or she was bound by law to do so. 

In addition to its other flaws, the resolution amounts to a fishing 

expedition. A recent report by the nonpartisan Congressional Research Service notes that resolutions of inquiry are a tool used by 

the minority increasingly to score partisan points and get Members 

‘‘on the record with difficult policy votes.’’ 8 This is demonstrated by 

the fact that the Committee has already dispensed with a nearly 

identical resolution of inquiry by the same Represenative just four 

months prior to this one. On March 9, 2017, H. Res. 186 was introduced by Representative Bill Pascrell and was also a resolution of 

inquiry requesting the Secretary of the Treasury provide the House 

of Representatives with ten years of tax returns and other financial 

4 

information of President Trump. H. Res. 186 was similarly dispensed with on March 28, 2017. 

C. LEGISLATIVE HISTORY

Background 

H. Res. 479 was introduced by Representative Bill Pascrell on 

July 27, 2017, and was referred to the Committee on Ways and 

Means. 

Committee hearings 

The Committee held no hearings on H. Res. 479. 

Committee action 

The Committee on Ways and Means marked up H. Res. 479 on 

September 7, 2017, and ordered the bill unfavorably reported (with 

a quorum being present). 

II. EXPLANATION OF THE BILL 

H. Res. 479 directs the Secretary of the Treasury to provide to 

the House of Representatives the tax returns and other specified financial information of President Donald J. Trump along with the 

tax returns of more than 500 business entities included on the 

President’s financial disclosure Form 278e. 

III. VOTES OF THE COMMITTEE 

In compliance with the Rules of the House of Representatives, 

the following statement is made concerning the vote of the Committee on Ways and Means during the markup consideration of H. 

Res. 479, ‘‘Of inquiry directing the Secretary of the Treasury to 

provide to the House of Representatives the tax return information 

of President Donald J. Trump as well as the tax returns of each 

business entity disclosed by Donald J. Trump on his Office of Government Ethics Form 278e.,’’ on September 7, 2017. 

The resolution was ordered unfavorably transmitted to the House 

by a rollcall vote of 21 yeas and 15 nays (with a quorum being 

present). The vote was as follows: 

Representative Yea Nay Present Representative Yea Nay Present 

Mr. Brady .............................. x ........... ............. Mr. Neal ............................... ........... x .............

Mr. Johnson ........................... x ........... ............. Mr. Levin .............................. ........... x .............

Mr. Nunes ............................. x ........... ............. Mr. Lewis .............................. ........... x .............

Mr. Tiberi .............................. x ........... ............. Mr. Doggett .......................... ........... x .............

Mr. Reichert .......................... x ........... ............. Mr. Thompson ...................... ........... x .............

Mr. Roskam ........................... x ........... ............. Mr. Larson ............................ ........... x .............

Mr. Buchanan ....................... ........... ........... ............. Mr. Blumenauer ................... ........... x .............

Mr. Smith (NE) ...................... x ........... ............. Mr. Kind ............................... ........... x .............

Ms. Jenkins ........................... x ........... ............. Mr. Pascrell .......................... ........... x .............

Mr. Paulsen ........................... x ........... ............. Mr. Crowley .......................... ........... ........... .............

Mr. Marchant ........................ x ........... ............. Mr. Davis .............................. ........... x .............

Ms. Black .............................. ........... ........... ............. Ms. Sanchez ......................... ........... x .............

Mr. Reed ............................... x ........... ............. Mr. Higgins .......................... ........... x .............

Mr. Kelly ................................ x ........... ............. Ms. Sewell ............................ ........... x .............

Mr. Renacci ........................... x ........... ............. Ms. DelBene ......................... ........... x .............

Mr. Meehan ........................... x ........... ............. Ms. Chu ................................ ........... x .............

Ms. Noem .............................. x ........... .............

Mr. Holding ........................... x ........... .............

Mr. Smith (MO) ..................... x ........... .............

Mr. Rice ................................ x ........... .............

5 

Representative Yea Nay Present Representative Yea Nay Present 

Mr. Schweikert ...................... x ........... .............

Ms. Walorski ......................... x ........... .............

Mr. Curbelo ........................... ........... ........... .............

Mr. Bishop ............................ x ........... .............

IV. BUDGET EFFECTS OF THE BILL 

A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS

Clause 3(d) of rule XIII of the Rules of the House of Representatives is inapplicable. 

B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND TAX

EXPENDITURES BUDGET AUTHORITY

Clause 3(c)(2) of rule XIII of the Rules of the House of Representatives is inapplicable. 

C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE

In compliance with clause 3(c)(3) of rule XIII of the Rules of the 

House of Representatives, the Committee advises that the Congressional Budget Office did not provide a cost estimate for the resolution. 

V. OTHER MATTERS TO BE DISCUSSED UNDER THE 

RULES OF THE HOUSE 

A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS

With respect to clause 3(c)(1) of rule XIII of the Rules of the 

House of Representatives, the Committee made findings and recommendations that are reflected in this report. 

B. STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES

With respect to clause 3(c)(4) of rule XIII of the Rules of the 

House of Representatives, the Committee advises that the bill does 

not authorize funding, so no statement of general performance 

goals and objectives is required. 

C. INFORMATION RELATING TO UNFUNDED MANDATES

This information is provided in accordance with section 423 of 

the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104–4). 

The Committee has determined that the bill does not contain 

Federal mandates on the private sector. The Committee has determined that the bill does not impose a Federal intergovernmental 

mandate on State, local, or tribal governments. 

D. CONGRESSIONAL EARMARKS, LIMITED TAX BENEFITS, AND LIMITED

TARIFF BENEFITS

With respect to clause 9 of rule XXI of the Rules of the House 

of Representatives, the Committee has carefully reviewed the provisions of the bill, and states that the provisions of H. Res. 479 do 

not contain any congressional earmarks, limited tax benefits, or 

limited tariff benefits within the meaning of the rule. 

6 

E. DUPLICATION OF FEDERAL PROGRAMS

In compliance with Sec. 3(g)(2) of H. Res. 5 (115th Congress), the 

Committee states that no provision of H. Res. 479 establishes or reauthorizes: (1) a program of the Federal Government known to be 

duplicative of another Federal program; (2) a program included in 

any report from the Government Accountability Office to Congress 

pursuant to section 21 of Public Law 111–139; or (3) a program related to a program identified in the most recent Catalog of Federal 

Domestic Assistance, published pursuant to the Federal Program 

Information Act (Pub. L. No. 95–220, as amended by Pub. L. No. 

98–169). 

F. DISCLOSURE OF DIRECTED RULE MAKINGS

In compliance with Sec. 3(i) of H. Res. 5 (115th Congress), the 

following statement is made concerning directed rule makings: The 

Committee estimates that H. Res. 479 specifically directs to be 

completed no specific rule makings within the meaning of 5 U.S.C. 

Sec. 551. 

VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS 

REPORTED 

In compliance with clause 3(e) of rule XIII of the Rules of the 

House of Representatives, the Committee advises that H. Res. 479 

would not make any changes to existing law. 

(7) 

1https://www.washingtonpost.com/wp-stat/graphics/politics/trump-archive/docs/trump-fecfinancial-disclosure-2015.pdf. 2www.washingtontimes.com/news/2016/may/24/donald-trump-net-worth-10-billion-campaign-manager/. 3http://www.taxhistory.org/www/website.nsf/web/presidentialtaxreturns. 

VII. DISSENTING VIEWS 

Committee Democrats strongly oppose the Committee’s action of 

unfavorably reporting H. Res. 479, Resolution of inquiry directing 

the Secretary of the Treasury to provide to the House of Representatives the personal and business tax returns of President Donald 

J. Trump, and other specified financial information. Committee Republicans continue to block our requests for this Committee to exercise its authority under Section 6103 of the Internal Revenue 

Code to obtain, examine, and make available to the public President Trump’s federal tax returns. 

This Committee has broad jurisdiction over a variety of laws that 

affect the lives of millions of Americans, including the federal tax 

law. The President and Congressional Republicans have been very 

vocal regarding their desire to enact comprehensive tax reform this 

Congress. Committee Democrats believe that it is imperative for 

the public to know and understand how such tax reform will benefit the President, his 515 financial positions in domestic and foreign companies,1 and his self-reported net worth of more than $10 

billion.2

Since the early 1970s, all presidents, Republican and Democrat, 

have chosen to release their individual tax returns with the exception of Republican Gerald Ford who released a tax summary.3

These presidents include: Richard Nixon (4 years), Jimmy Carter 

(3 years), Ronald Reagan (6 years), George Bush (3 years), Bill 

Clinton (8 years), George W. Bush (8 years), and Barack Obama 

(16 years). In recent years, presidential candidates and their vicepresidential candidates also have released their individual tax returns, including Hillary Clinton (16 years), Tim Kaine (9 years), 

Mitt Romney (2 years), and Paul Ryan (2 years). 

Tax returns provide the clearest picture of a president’s financial 

health, including how much he earns, how much tax he pays, his 

sources of income (e.g., capital gains, dividend income, and certain 

business income), the size of his deductions, whether he makes 

charitable contributions, and whether he uses tax shelters, loopholes, or other special-interest provisions to his advantage. All of 

these items are critical in order for the public to gain a more complete understanding of how tax reform will benefit President 

Trump and his vast business empire. 

If ever there was a president with respect to which this Committee should exercise its Section 6103 statutory authority to obtain individual tax returns, President Trump is the one. A president with a vast domestic and international business empire. A 

8 

president who has rebuked over 40 years of tradition and refused 

to release his individual tax returns to the public. A president who 

will negotiate and ultimately may sign comprehensive tax reform 

into law. A president who is not the average American—he has assets, business interests, and foreign entanglements that far surpass 

the average taxpayer. Moreover, the Constitution of the United 

States, in Article II, vests the power of the Executive Branch exclusively in the president. The Constitution of the United States, in 

Article I, vests in him with the sole authority to sign bills into law. 

No other American has such power. Hence, Committee Democrats 

remain steadfast in our pursuit to have his federal tax returns disclosed to the public. 

Members of Congress on both sides of the aisle have called on 

President Trump to release his tax returns. Starting in February, 

Committee Democrats began pressing Committee Republicans to 

use the authority under Section 6103 to obtain President Trump’s 

tax returns and make them available to the public. Committee 

Democrats have sent letters urging, and offered amendments to 

force, the Chairman to obtain President Trump’s tax returns for review by the Committee. The Chairman and Committee Republicans 

have refused to act and voted down our amendments on party 

lines. 

There is no doubt that the Chairman has the power to obtain 

President Trump’s personal and business tax returns for review by 

the Committee. With respect to this Committee, Section 6103(f)(1) 

provides that, upon written request from the Chairman, the Treasury Secretary shall furnish to the Committee any return or return 

information specified in the written request. However, any information that can be associated with a particular taxpayer shall be furnished to the Committee only when sitting in closed executive session unless the taxpayer consents otherwise in writing to such disclosure. Section 6103(f)(4)(A) further provides that any return or 

return information obtained by or on behalf of the Committee pursuant to this section may be submitted by the Committee to the 

House. Procedurally, upon submission to the House, the tax return 

and return information would become available to the public. Committee Republicans used these exceptions in the past to release 

confidential taxpayer information. 

In closing, there is nothing in Section 6103 that prohibits a taxpayer from releasing the taxpayer’s own tax returns or consenting 

to the disclosure of such tax returns or return information. In a 

January 2017 ABC/Washington Post poll, three-quarters of Americans say that President Trump should release his tax returns—including nearly 50 percent of his own supporters. It is our sincerest 

hope that President Trump will release his tax returns to the 

American public as virtually all presidents have done since Richard 

Nixon. 

RICHARD E. NEAL, 

Ranking Member. 

BILL PASCRELL, JR. 

Æ