69–008 

115TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 1st Session 115–73 

RESOLUTION OF INQUIRY DIRECTING 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 

MARCH 30, 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. 186] 

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

resolution (H. Res. 186) of inquiry directing 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, 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 


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

2 26 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). 

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

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

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

D. Congressional Earmarks, Limited Tax Benefits, and Limited 

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

E. Duplication of Federal Programs ..................................................... 5 

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. 186, 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. 

B. BACKGROUND AND NEED FOR LEGISLATION

On March 9, 2017, H. Res. 186 was introduced by Representative 

Bill Pascrell. H. Res. 186 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. 186 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 


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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. 186 directs. 

In addition to being legally flawed, H. Res. 186 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 

misdirected. 

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. As debate during the markup highlighted, the information sought by the supporters of H. Res. 186 would not appear on 

the President’s tax returns in the first place. A recent report by the 

nonpartisan Congressional Research Service notes that resolutions 

of inquiry are increasingly a tool used by the minority to score partisan points and get Members ‘‘on the record with difficult policy 

votes.’’ 8 The rhetoric employed at the Committee’s markup—with 

references to fascism, tyranny, and a victim being stabbed in the 

face with a margarita glass—reinforced the perception that this 

legislation is little more than a partisan political exercise. 


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C. LEGISLATIVE HISTORY

Background 

H. Res. 186 was introduced by Representative Bill Pascrell on 

March 9, 2017, and was referred to the Committee on Ways and 

Means. 

Committee hearings 

The Committee held no hearings on H. Res. 186. 

Committee action 

The Committee on Ways and Means marked up H. Res. 186 on 

March 28, 2017, and ordered the bill unfavorably reported (with a 

quorum being present). 

II. EXPLANATION OF THE BILL 

H. Res. 186 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. 

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. 186, ‘‘Of inquiry directing 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,’’ on 

March 28, 2017. 

The resolution was ordered unfavorably transmitted to the House 

by a roll call vote of 24 yeas and 16 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 ........................ X ........... ............. Mr. Blumenauer .................... ........... X ...........

Mr. Smith (NE) ....................... X ........... ............. Mr. Kind ................................ ........... X ...........

Ms. Jenkins ............................ X ........... ............. Mr. Pascrell ........................... ........... X ...........

Mr. Paulsen ............................ X ........... ............. Mr. Crowley ........................... ........... X ...........

Mr. Marchant ......................... X ........... ............. Mr. Davis ............................... ........... X ...........

Ms. Black ............................... X ........... ............. Ms. Sa ́ nchez .......................... ........... 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 ........... .............

Mr. Schweikert ....................... X ........... .............

Ms. Walorski .......................... X ........... .............

Mr. Curbelo ............................ X ........... .............

Mr. Bishop ............................. X ........... .............


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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. 186 do 

not contain any congressional earmarks, limited tax benefits, or 

limited tariff benefits within the meaning of the rule. 

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. 186 establishes or reauthorizes: (1) a program of the Federal Government known to be 


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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. 186 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. 186 

would not make any changes to existing law. 


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1http://pfds.opensecrets.org/N00023864_2015_Pres.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. 186, Resolution of inquiry directing 

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. 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 564 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 

president who has rebuked over 40 years of tradition and refused 


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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 individual 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 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 his 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 


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