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[Senate Report 114-271]
[From the U.S. Government Publishing Office]

                                                        Calendar No. 507

114th Congress   }                                          {     Report
                              SENATE                          
 2d Session      }                                          {     114-271
_______________________________________________________________________

                                     

                                                      

            PRESIDENTIAL ALLOWANCE MODERNIZATION ACT OF 2016

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                S. 1411

          TO AMEND THE ACT OF AUGUST 25, 1958, COMMONLY KNOWN
       AS THE ``FORMER PRESIDENTS ACT OF 1958'', WITH RESPECT TO
  THE MONETARY ALLOWANCE PAYABLE TO A FORMER PRESIDENT, AND FOR OTHER 
                                PURPOSES
                                
                                

                  June 7, 2016.--Ordered to be printed
                  
                  
                           _________ 
                                 
               U.S. GOVERNMENT PUBLISHING OFFICE
                        WASHINGTON : 2016                       
                       
                       
                       
                  
                  
                  
                  
        COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

                    RON JOHNSON, Wisconsin, Chairman
JOHN McCAIN, Arizona                 THOMAS R. CARPER, Delaware
ROB PORTMAN, Ohio                    CLAIRE McCASKILL, Missouri
RAND PAUL, Kentucky                  JON TESTER, Montana
JAMES LANKFORD, Oklahoma             TAMMY BALDWIN, Wisconsin
MICHAEL B. ENZI, Wyoming             HEIDI HEITKAMP, North Dakota
KELLY AYOTTE, New Hampshire          CORY A. BOOKER, New Jersey
JONI ERNST, Iowa                     GARY C. PETERS, Michigan
BEN SASSE, Nebraska

                  Christopher R. Hixon, Staff Director
                Gabrielle D'Adamo Singer, Chief Counsel
       Patrick J. Bailey, Chief Counsel for Governmental Affairs
              Gabrielle A. Batkin, Minority Staff Director
           John P. Kilvington, Minority Deputy Staff Director
               Mary Beth Schultz, Minority Chief Counsel
 Katherine C. Sybenga, Minority Chief Counsel for Governmental Affairs
                     Laura W. Kilbride, Chief Clerk
                     
                     
                     
                     

                                                       Calendar No. 507
                                                       
114th Congress  }                                           {  Report
                                 SENATE
                                                                 
 2d Session     }                                           {  114-271

======================================================================

 
            PRESIDENTIAL ALLOWANCE MODERNIZATION ACT OF 2016

                                _______
                                

                  June 7, 2016.--Ordered to be printed

                                _______
                                

 Mr. Johnson, from the Committee on Homeland Security and Governmental 
                    Affairs, submitted the following

                              R E P O R T

                         [To accompany S. 1411]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (S. 1411) to amend the 
Act of August 25, 1958, commonly known as the ``Former 
Presidents Act of 1958'', with respect to the monetary 
allowance payable to a former President, and for other 
purposes, reports favorably thereon with an amendment in the 
nature of a substitute and recommends that the bill, as 
amended, do pass.

                                CONTENTS

                                                                   Page
   I. Purpose and Summary.............................................1
  II. Background and Need for Legislation.............................2
 III. Legislative History.............................................3
  IV. Section-by-Section Analysis.....................................4
   V. Evaluation of Regulatory Impact.................................4
  VI. Congressional Budget Office Cost Estimate.......................5
 VII. Changes in Existing Law Made by the Bill, as Reported...........7

                         I. Purpose and Summary

    S. 1411, the Presidential Allowance Modernization Act of 
2016, amends the Former Presidents Act of 1958 (FPA) to 
modernize the monetary allowances and pensions payable to 
former presidents. Specifically, it revises provisions relating 
to presidential pensions to allow a former President an annuity 
of $200,000 and additional monetary allowance of $200,000 per 
year for office space and staff to conduct his or her duties as 
a former president. It also reduces such monetary allowance by 
the amount that a former president's adjusted gross income in a 
taxable year exceeds $400,000.
    This bill would also clarify that a widow or widower of a 
former president is eligible for a survivor's annuity and 
increases that annual annuity from $20,000 to $100,000.

                II. Background and Need for Legislation

    Prior to 1958, former presidents did not receive a pension 
or any other financial assistance from the Federal 
Government.\1\ While some former presidents returned to 
comfortable lives after leaving office, others, like President 
Harry S. Truman, struggled financially.\2\ The FPA was enacted 
in 1958 to provide former United States presidents with ``a 
pension, support staff, office support, travel funds, and 
mailing privileges'' after they leave office.\3\ The FPA was 
intended to ``maintain the dignity'' of the Office of the 
President.\4\
---------------------------------------------------------------------------
    \1\Wendy Ginsberg & Daniel J. Richardson, Cong. Research Serv. 
RL34631, Former Presidents: Pensions, Office Allowances, and Other 
Federal Benefits 1 (March 2016) [hereinafter Cong. Research Serv., 
March 2016 Report].
    \2\Id.
    \3\Id.; 3 U.S.C. Sec. 102, note.
    \4\S. Rep. No. 85-47, at 2 (1957).
---------------------------------------------------------------------------
    Under the FPA, as amended, a former president receives a 
pension that is equal to the annual pay of the head of an 
Executive department.\5\ This amount was $203,700 in 2015 and 
increased to $205,700 in 2016.\6\ Additionally, the FPA 
provides an annual pension of $20,000 to the widow of a former 
president.\7\
---------------------------------------------------------------------------
    \5\3 U.S.C. 102, note, Former Presidents; Allowance; Selection, 
Compensation, and Status of Office Staff; Office Space; Widow's 
Allowance, Termination; ``Former President'' Defined (a).
    \6\Cong. Research Serv., March 2016 Report at 3.
    \7\3 U.S.C. Sec. 102, note, Former Presidents; Allowance; 
Selection, Compensation, and Status of Office Staff; Office Space; 
Widow's Allowance, Termination; ``Former President'' Defined (e).
---------------------------------------------------------------------------
    In addition to the Federal pension, the FPA requires 
Congress to appropriate funds, and the General Services 
Administration (GSA) to provide funds to former presidents to 
cover their staffing and office needs.\8\ The statutory 
obligation arises from Congress's recognition that former 
presidents should have funding to continue their required 
official business as former presidents.
---------------------------------------------------------------------------
    \8\3 U.S.C. Sec. 102, note, Former Presidents; Allowance; 
Selection, Compensation, and Status of Office Staff; Office Space; 
Widow's Allowance, Termination; ``Former President'' Defined (b), (c), 
and (g).
---------------------------------------------------------------------------
    In fiscal year (FY) 2015, Congress appropriated $3.25 
million to GSA to cover the annual allowance for the four 
living former Presidents, as well as former First Lady Nancy 
Reagan.\9\ Of that total appropriation, $1.182 million went 
toward office space rentals, including $429,000 in rent for 
former President Bill Clinton and $434,000 for former President 
George W. Bush.\10\ According to GSA, annual non-security, non-
pension costs for all of the benefits provided to former 
presidents totaled over $2.4 million in FY 2015.\11\
---------------------------------------------------------------------------
    \9\Cong. Research Serv., March 2016 Report at 7-8. Mrs. Nancy 
Reagan waived the widow's pension upon her husband's death, pursuant to 
P.L. 85-745; however she received $6,000 towards franking privileges. 
Id. at 8.
    \10\Cong. Research Serv., March 2016 Report at 5.
    \11\Id. at 5.
---------------------------------------------------------------------------
    In addition to the FPA, the Presidential Transition Act 
provides an outgoing president with seven months of 
``transition'' services, and Federal law requires that former 
presidents and their spouses (and children under the age of 16) 
receive lifetime Secret Service protection.\12\
---------------------------------------------------------------------------
    \12\3 U.S.C. Sec. 102, note; Cong. Research Serv., March 2016 
Report at 1-2.
---------------------------------------------------------------------------
    Press reports indicate that former presidents have earned 
millions of dollars in speaking fees and book deals after 
leaving office.\13\ The two most recent former presidents, 
President Clinton and President George W. Bush, have reportedly 
earned millions since leaving office, with President Clinton 
earning more than $100 million between 2001 and 2013,\14\ and 
President George W. Bush earning at least $15 million for paid 
speeches since leaving office in 2009.\15\ In addition to 
speaking fees, both former Presidents have reportedly benefited 
from book deals: President Clinton received a $15 million 
advance for his memoir in 2004\16\ and President George W. Bush 
was paid $7 million for his memoir.\17\
---------------------------------------------------------------------------
    \13\* * *
    \14\Philip Rucker, Tom Hamburger, & Alexander Becker, How the 
Clintons went from `dead broke' to rich: Bill earned $104.9 million for 
speeches, The Washington Post (June 26, 2014), https://
www.washingtonpost.com/politics/how-the-clintons-went-from-dead-broke-
to-rich-bill-earned-1049-million-for-speeches/2014/06/26/8fa0b372-fd3a-
11e3-8176-f2c941cf35f1_story.html.
    \15\Jennifer Epstein, George W. Bush Made $15M on Speaking Circuit, 
Politico (May 21, 2011), http://www.politico.com/news/stories/0511/
55372.html.
    \16\Mike McIntire, Clintons Made $109 Million in Last 8 Years, The 
New York Times (April 5, 2008), http://www.nytimes.com/2008/04/05/us/
politics/05clintons.html.
    \17\Lynn Sherr, George W. Bush Lands $7 Million Book Deal, The 
Daily Beast (March 19, 2009), http://www.thedailybeast.com/articles/
2009/03/19/george-w-bush-lands-7-million-book-deal.html.
---------------------------------------------------------------------------
    S. 1411 would set the annual pension for a former president 
at $200,000, adjusted for inflation going forward. In addition, 
the legislation would set the annual allowance for office 
expenses at $200,000. This amount would be reduced by one 
dollar for every dollar a former President earns above 
$400,000. These amounts are subject to cost-of-living increases 
as provided for in the Social Security Act.
    S. 1411 also increases the pension provided to a widow or 
widower of a former president--an amount that has gone 
unchanged since the original legislation was enacted in 1958--
increasing the annual annuity from $20,000 to $100,000.
    The Presidential Allowance Modernization Act of 2016 
ensures that the Secret Service will work with GSA to determine 
the amount of the allowance that is needed to pay for the 
increased cost of doing business that is attributable to the 
security needs of the former president. Finally, S. 1411, as 
amended, would ensure that former presidents do not have to 
break existing lease agreements because of the reduction in 
benefits provided for in the legislation.

                        III. Legislative History

    S. 1411, the Presidential Allowance Modernization Act of 
2016, was introduced on May 21, 2015, by Senator Joni Ernst. 
Senators Mark Kirk and Marco Rubio cosponsored the bill. The 
bill was referred to the Committee on Homeland Security and 
Governmental Affairs.
    The Committee considered S. 1411 at a business meeting on 
February 10, 2016. During the business meeting, a substitute 
amendment by Senator Ernst was offered and adopted. Both the 
amendment and the legislation as modified were passed by voice 
vote with Senators Johnson, McCain, Portman, Paul, Lankford, 
Ayotte, Ernst, Sasse, Carper, McCaskill, Tester, Baldwin, 
Heitkamp, Booker, and Peters present.

        IV. Section-by-Section Analysis of the Bill, as Reported

Section 1. Short title

    This section establishes the short title of the bill as the 
``Presidential Allowance Modernization Act.''

Section 2. Amendments

    This section sets the former presidential pension at 
$200,000 per year, plus the annual Social Security cost-of-
living adjustment, and an additional monetary allowance of 
$200,000 per year. A former president is not eligible to 
collect the pension and allowance when serving in an appointive 
or elective office in the federal government.
    The amount of the allowance would be reduced one dollar for 
every dollar a former president earns above $400,000 per year. 
It sets disclosure requirements to ensure the privacy of former 
presidents. It ensures that the Secret Service is consulted on 
security costs to determine the amount of the monetary 
allowance that is necessary to pay the increased cost of doing 
business that is attributable to the security needs of the 
former president.
    This section also increases the pension for the surviving 
spouse of a former president from $20,000 a year to $100,000 
annually, taking into account annual cost-of-living increases 
equal to those provided under the Social Security Act and 
includes a technical correction to make the recipient of such 
pension gender neutral.

Section 3. Rule of construction

    This section clarifies and affirms that nothing in the 
legislation alters the funding of the security or protection of 
a former president.

Section 4. Transition rules

    This section sets rules for implementing this legislation 
with respect to currently qualifying former presidents and 
their widows or widowers.

Section 5. Applicability

    This section makes clear that the new reduction in monetary 
allowance should not apply to current former presidents in such 
a way as to make the former president break or have trouble 
paying a current lease.

                   V. Evaluation of Regulatory Impact

    Pursuant to the requirements of paragraph 11(b) of rule 
XXVI of the Standing Rules of the Senate, the Committee has 
considered the regulatory impact of this bill and determined 
that the bill will have no regulatory impact within the meaning 
of the rules. The Committee agrees with the Congressional 
Budget Office's statement that the bill contains no 
intergovernmental or private-sector mandates as defined in the 
Unfunded Mandates Reform Act (UMRA) and would impose no costs 
on state, local, or tribal governments.

             VI. Congressional Budget Office Cost Estimate

                                     U.S. Congress,
                               Congressional Budget Office,
                                    Washington, DC, March 10, 2016.
Hon. Ron Johnson, Chairman,
Committee on Homeland Security and Governmental Affairs,
U.S. Senate, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for S. 1411, the 
Presidential Allowance Modernization Act of 2015.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Dan Ready.
            Sincerely,
                                                        Keith Hall.
    Enclosure.

S. 1411--Presidential Allowance Modernization Act of 2015

    Summary: S. 1411 would decrease the pensions of former 
Presidents, increase the pensions of surviving spouses of 
former Presidents, and limit the allowances provided to each 
former President for staff, office space, and other related 
expenses.
    CBO estimates that implementing the legislation would 
reduce outlays by $11 million over the 2017-2021 period, 
assuming that appropriations are reduced by those amounts. 
Because enacting S. 1411 would not affect direct spending or 
revenues, pay-as-you-go procedures do not apply.
    CBO estimates that enacting S. 1411 would not increase net 
direct spending or on-budget deficits in any of the four 
consecutive 10-year periods beginning in 2027.
    S. 1411 contains no intergovernmental mandates as defined 
in the Unfunded Mandates Reform Act (UMRA) and would not affect 
the budgets of state, local, or tribal governments.
    S. 1411 would impose a private-sector mandate, as defined 
in UMRA, by decreasing the pensions of former Presidents. The 
cost of complying with the mandate would be the total decrease 
in pension income earned by former Presidents (who left office 
before enactment of this bill) and would fall well below the 
annual threshold established in UMRA for private-sector 
mandates ($154 million in 2016, adjusted annually for 
inflation).
    Estimated cost to the Federal Government: The estimated 
budgetary effect of S. 1411 is shown in the following table. 
The savings fall in budget function 800 (general government).

----------------------------------------------------------------------------------------------------------------
                                                                 By fiscal year, in millions of dollars--
                                                         -------------------------------------------------------
                                                            2017     2018     2019     2020     2021   2017-2021
----------------------------------------------------------------------------------------------------------------
                                  CHANGES IN SPENDING SUBJECT TO APPROPRIATION
 
Estimated Authorization Level...........................       -2       -3       -3       -3       -3        -13
Estimated Outlays.......................................       -2       -2       -2       -2       -2       -11
----------------------------------------------------------------------------------------------------------------
Note: Components may not sum to totals because of rounding.

    Basis of estimate: Assuming S. 1411 will be enacted near 
the beginning of fiscal year 2017, CBO estimates that the 
legislation would save $11 million over the 2017-2021 period. 
Those savings arise from changes to Presidential pensions and 
allowances afforded to former Presidents.

Presidential pensions

    Under the bill, the annual pensions provided to former 
Presidents would initially drop by about $6,000 to $200,000, 
while a surviving spouse's pension would increase from $20,000 
to $100,000. Both of those annual amounts would be indexed to 
inflation. Assuming that the four former Presidents currently 
collecting a pension continue to do so and that President Obama 
would begin collecting a pension early in calendar year 2017, 
the bill's provisions affecting such benefits would result in a 
savings totaling less than $200,000 over the next five years, 
CBO estimates. (Currently, there are no surviving spouses of 
deceased former Presidents.)

Allowances for former Presidents

    In 2016, $2.4 million was appropriated for allowances to 
former Presidents--an average of $600,000 per President. Such 
allowances are used to cover costs for offices, staff, 
supplies, and other services intended to help former Presidents 
perform duties related to their unofficial public status. S. 
1411 would reduce that amount to a maximum of $200,000 per 
President, indexed to inflation. Allowances would decrease by 
$1 for every dollar over $400,000 a former President earned in 
the previous year, also indexed to inflation.
    On the basis of publicly available information about the 
income of former Presidents in recent years, CBO expects that 
at least two former Presidents would earn enough that they 
would not be eligible for an allowance beginning in 2017. As a 
result, assuming appropriations are reduced by the necessary 
amounts each year and accounting for the retirement of 
President Obama (which affects part of the fiscal year), 
implementing the bill would save $1.8 million in 2017. The 
savings would grow to $2.2 million in 2018 when President Obama 
will have been retired for a full fiscal year, and would total 
$11 million over the 2017-2021 period. (If the President 
elected in 2016 leaves office on January 20, 2021, the savings 
would be slightly greater that year.)
    Pay-As-You-Go considerations: None.
    Estimated impact on state, local, and tribal governments: 
S. 1411 contains no intergovernmental mandates as defined in 
UMRA and would not affect the budgets of state, local, or 
tribal governments.
    Estimated impact on the private sector: S. 1411 would 
impose a private-sector mandate, as defined in UMRA, by 
decreasing the pensions of former Presidents. Under current 
law, former Presidents receive an annual pension equal to the 
rate of basic pay for Cabinet Secretaries, which is about 
$206,000 for calendar year 2016. The bill would reduce an 
earned benefit of former Presidents by decreasing their federal 
pension to $200,000 per year, indexed to inflation. The cost of 
this mandate would be the total decrease in pension income 
earned by the former Presidents (who left office before 
enactment of this bill) and would fall well below the annual 
threshold established in UMRA for private-sector mandates ($154 
million in 2016, adjusted annually for inflation).
    Increase in long-term direct spending and deficits: CBO 
estimates that enacting S. 1411 would not increase net direct 
spending or on-budget deficits in any of the four consecutive 
10-year periods beginning in 2027.
    Previous CBO estimate: On June 22, 2015, CBO transmitted an 
estimate for H.R. 1777, the Presidential Allowance 
Modernization Act of 2015, as ordered reported by the House 
Committee on Oversight and Government Reform on May 19, 2015. 
The two pieces of legislation are similar and CBO's estimates 
of the budgetary effects of the two are also similar.
    Estimate prepared by: Federal Costs: Dan Ready; Impact on 
State, Local, and Tribal Governments: Jon Sperl; Impact on the 
Private Sector: Paige Piper/Bach.
    Estimate approved by: H. Samuel Papenfuss, Deputy Assistant 
Director for Budget Analysis.

       VII. Changes in Existing Law Made by the Bill, as Reported

    In compliance with paragraph 12 of rule XXVI of the 
Standing Rules of the Senate, changes in existing law made by 
the bill, as reported, are shown as follows: (existing law 
proposed to be omitted is enclosed in brackets, new matter is 
printed in italic, and existing law in which no change is 
proposed is shown in roman):

FORMER PRESIDENTS ACT OF 1958

           *       *       *       *       *       *       *

SEC. 102. COMPENSATION OF THE PRESIDENT

    [(a) Each former President shall be entitled for the 
remainder of his life to receive from the United States a 
monetary allowance at a rate per annum, payable monthly by the 
Secretary of the Treasury, which is equal to the annual rate of 
basic pay, as in effect from time to time, of the head of an 
executive department, as defined in section 101 of title 5, 
United States Code. However, such allowance shall not be paid 
for any period during which such former President holds an 
appointive or elective office or position in or under the 
Federal Government or the government of the District of 
Columbia to which is attached a rate of pay other than a 
nominal rate.
    [(b) The Administrator of General Services shall, without 
regard to the civil-service and classification laws, provide 
for each former President an office staff. Persons employed 
under this subsection shall be selected by the former President 
and shall be responsible only to him for the performance of 
their duties. Each former President shall fix basic rates of 
compensation for persons employed for him under this paragraph 
which in the aggregate shall not exceed $96,000 per annum 
except that for the first 30-month period during which a former 
President is entitled to staff assistance under this 
subsection, such rates of compensation in the aggregate shall 
not exceed $150,000 per annum. The annual rate of compensation 
payable to any such person shall not exceed the highest annual 
rate of basic pay now or hereafter provided by law for 
positions at level II of the Executive Schedule under section 
5313 of title 5, United States Code. Amounts provided for 
`Allowances and Office Staff for Former Presidents' may be used 
to pay fees of an independent contractor who is not a member of 
the staff of the office of a former President for the review of 
Presidential records of a former President in connection with 
the transfer of such records to the National Archives and 
Records Administration or a Presidential Library without regard 
to the limitation on staff compensation set forth herein.
  [(c) The Administrator of General Services shall furnish for 
each former President suitable office space appropriately 
furnished and equipped, as determined by the Administrator, at 
such place within the United States as the former President 
shall specify.
  [(d) [Repealed. Pub. L. 86-682, Sec. 12(c), Sept. 2, 1960, 74 
Stat. 730. See sections 3214 and 3216 of title 39.]]
  (a) In General.--Each former President shall be entitled for 
the remainder of his or her life to receive from the United 
States--
          (1) an annuity at the rate of $200,000 per year, 
        subject to subsection (c); and
          (2) a monetary allowance at the rate of $200,000 per 
        year, subject to subsections (c) and (d).
  (b) Duration; Frequency.--
          (1) In general.--The annuity and allowance under 
        subsection (a) shall each--
                  (A) commence on the day after the date on 
                which an individual becomes a former President;
                  (B) terminate on the date on which the former 
                President dies; and
                  (C) be payable by the Secretary of the 
                Treasury on a monthly basis.
          (2) Appointee of elective positions.--The annuity and 
        allowance under subsection (a) shall not be payable for 
        any period during which a former President holds an 
        appointive or elective position in or under the Federal 
        Government to which is attached a rate of pay other 
        than a nominal rate.
  (c) Cost-of-Living Increases.--Effective December 1 of each 
year; each annuity and allowance under subsection (a) that 
commenced before that date shall be increased by the same 
percentage by which benefit amounts under title II of the 
Social Security Act (42 U.S.C. 401 et seq.) are increased, 
effective as of that date, as a result of a determination under 
section 215(i) of that Act (42 U.S.C. 415(i)).
  (d) Limitation on Monetary Allowance.--
          (1) In general.--Notwithstanding any other provision 
        in this section, the monetary allowance payable under 
        subsection (a)(2) to a former President for any 12-
        month period--
                  (A) except as provided in subparagraph (B), 
                may not exceed the amount by which--
                          (i) the monetary allowance that (but 
                        for this subsection) would otherwise be 
                        so payable for such 12-month period; 
                        exceeds (if at all)
                          (ii) the applicable reduction amount 
                        for such 12-month period; and
                  (B) shall not be less than the amount 
                determined under paragraph (4).
          (2) Definition.--
                  (A) In general.--For purposes of paragraph 
                (1), the term `applicable reduction amount' 
                means, with respect to any former President and 
                in connection with any 12-month period, the 
                amount by which--
                          (i) the sum of--
                                  (I) the adjusted gross income 
                                (as defined in section 62 of 
                                the Internal Revenue Code of 
                                1986) of the former President 
                                for the most recent taxable 
                                year for which a tax return is 
                                available; and
                                  (II) any interest excluded 
                                from the gross income of the 
                                former President under section 
                                103 of such Code for such 
                                taxable year, exceeds (if at 
                                all)
                        (ii) $400,000, subject to subparagraph 
                        (C).
                  (B) Joint returns.--In the case of a joint 
                return, subclauses (I) and (II) of subparagraph 
                (A)(i) shall be applied by taking into account 
                both the amounts properly allocable to the 
                former President and the amounts properly 
                allocable to the spouse of the former 
                President.
                  (C) Cost-of-living increases.--The dollar 
                amount specified in subparagraph (A)(ii) shall 
                be adjusted at the same time that, and by the 
                same percentage by which, the monetary 
                allowance of the former President is increased 
                under subsection (c) (disregarding this 
                subsection).
          (3) Disclosure requirement.--
                  (A) Definitions.--In this paragraph--
                          (i) the terms `return' and `return 
                        information' have the meanings given 
                        those terms in section 6103(b) of the 
                        Internal Revenue Code of 1986; and
                          (ii) the term `Secretary' means the 
                        Secretary of the Treasury or the 
                        Secretary of the Treasury's delegate.
                  (B) Requirement.--A former President may not 
                receive a monetary allowance under subsection 
                (a)(2) unless the former President discloses to 
                the Secretary, upon the request of the 
                Secretary, any return or return information of 
                the former President or spouse of the former 
                President that the Secretary determines is 
                necessary for the purpose of calculating the 
                applicable reduction amount under paragraph (2) 
                of this subsection.
                  (C) Confidentiality.--Except as provided in 
                section 6103 of the Internal Revenue Code of 
                1986 and notwithstanding any other provision of 
                law, the Secretary may not, with respect to a 
                return or return information disclosed to the 
                Secretary under subparagraph (B)--
                          (i) disclose the return or return 
                        information to any entity or person; or
                          (ii) use the return or return 
                        information for any purpose other than 
                        to calculate the applicable reduction 
                        amount under paragraph (2).
          (4) Increased costs due to security needs.--With 
        respect to the monetary allowance that would be payable 
        to a former President under subsection (a)(2) for any 
        12-month period but for the limitation under paragraph 
        (1), the Administrator of General Services, in 
        coordination with the Director of the United States 
        Secret Service, shall determine the amount of the 
        allowance that is needed to pay the increased cost of 
        doing business that is attributable to the security 
        needs of the former President.
  (e) Widows and Widowers.--The [widow] widow or widower of 
each former President shall be entitled to receive from the 
United States a monetary allowance at a rate of $20,000 per 
annum, payable monthly by the Secretary of the Treasury, if 
such [widow] widow or widower shall waive the right to each 
other annuity or pension to which [she] she or he is entitled 
under any other Act of Congress. The monetary allowance of such 
[widow] widow or widower--

           *       *       *       *       *       *       *

  (f) Definition.--As used in this section, the term `former 
President' means a person--
          (1) * * *
          (2) * * *
          (3) * * *
  (g) Authorization of Appropriations.--There are authorized to 
be appropriated to the Administrator of General Services up to 
$1,000,000 for each former President and up to $500,000 for the 
spouse of each former President each fiscal year for security 
and travel related expenses: Provided, That under the 
provisions set forth in section 3056, paragraph (a), 
subparagraph (3) of title 18, United States Code, the former 
President and/or spouse was not receiving protection for a 
lifetime provided by the United States Secret Service under 
section 3056 paragraph (a) subparagraph (3) of title 18, United 
States Code; the protection provided by the United States 
Secret Service expired at its designated time; or the 
protection provided by the United States Secret Service was 
declined prior to authorized expiration in lieu of these funds.
```