II 

118TH CONGRESS 

1ST SESSION S. 1272 

To amend the Internal Revenue Code of 1986 to provide for examination 

and disclosure with respect to Presidential income tax returns, to amend 

the Ethics in Government Act of 1978 to require the disclosure of 

certain tax returns by Presidents and certain candidates for the office 

of the President, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 25, 2023 

Mr. WYDEN (for himself, Mr. SANDERS, Mr. WHITEHOUSE, Ms. CANTWELL, 

Ms. WARREN, Mr. VAN HOLLEN, Mr. KAINE, Mr. WELCH, Ms. KLOBUCHAR, Mr. CARDIN, and Mr. MARKEY) introduced the following bill; 

which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for examination and disclosure with respect to Presidential income tax returns, to amend the Ethics in Government Act of 1978 to require the disclosure of certain 

tax returns by Presidents and certain candidates for 

the office of the President, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Presidential Audit and 

5 Tax Transparency Act’’. 


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1 SEC. 2. EXAMINATION AND DISCLOSURE WITH RESPECT TO 

2 PRESIDENTIAL INCOME TAX RETURNS. 

3 (a) AUDIT.—Subchapter A of chapter 78 of the Inter4 nal Revenue Code of 1986 is amended by redesignating 

5 section 7613 as section 7614 and by inserting after section 

6 7612 the following new section: 

7 ‘‘SEC. 7613. EXAMINATION WITH RESPECT TO PRESI8 DENTIAL INCOME TAX RETURNS. 

9 ‘‘(a) IN GENERAL.—As rapidly as practicable after 

10 the filing of any Presidential income tax return, the Sec11 retary shall conduct an examination to ascertain the cor12 rectness of such return and enforce the requirements of 

13 this title with respect to the taxable year covered by such 

14 return. 

15 ‘‘(b) REPORTS.— 

16 ‘‘(1) INITIAL REPORT.—Not later than 90 days 

17 after the filing of a Presidential income tax return, 

18 the Secretary shall disclose and make publicly avail19 able an initial report regarding the examination with 

20 respect to such return. Such report shall include— 

21 ‘‘(A) the name of the taxpayer, 

22 ‘‘(B) an identification of the subparagraph 

23 of subsection (c)(1) which describes such re24 turn, 

25 ‘‘(C) the date that such return was filed, 

26 and 


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1 ‘‘(D) the date on which the examination 

2 with respect to such return commenced (or, if 

3 such examination has not commenced as of the 

4 date of such report, a detailed description of the 

5 reasons that such examination has not com6 menced). 

7 ‘‘(2) PERIODIC REPORTS.—Not later than 180 

8 days after the disclosure of the report described in 

9 paragraph (1) with respect to any Presidential in10 come tax return and not later than 180 days after 

11 the most recent disclosure of a report described in 

12 this paragraph with respect to such return, the Sec13 retary shall disclose and make publicly available a 

14 periodic report regarding the examination with re15 spect to such return. Such report shall include— 

16 ‘‘(A) the information described in subpara17 graphs (A) through (D) of paragraph (1), 

18 ‘‘(B) a description of the status of the ex19 amination, including a description of the por20 tions of the examination which have been com21 pleted, which are in process, and which are an22 ticipated to take place, and 

23 ‘‘(C) an estimate of the time frame for the 

24 completion of the examination, including an 

25 identification of factors which could alter such 


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1 time frame, reasonable estimates of the likeli2 hood of such factors (taking into account the 

3 specific facts and circumstances of the examina4 tion), and the likely specific effects of such fac5 tors on such time frame. 

6 Notwithstanding the preceding sentence, a periodic 

7 report shall not be required under this paragraph 

8 with respect to any return after the date on which 

9 a final report is disclosed under paragraph (3) with 

10 respect to such return. 

11 ‘‘(3) FINAL REPORT.—Not later than 90 days 

12 after the completion of the examination described in 

13 subsection (a) with respect to any Presidential in14 come tax return, the Secretary shall disclose and 

15 make publicly available a final report regarding such 

16 examination. Such report shall include— 

17 ‘‘(A) the information described in subpara18 graphs (A) through (C) of paragraph (1), 

19 ‘‘(B) the date on which the examination 

20 with respect to such return was completed, 

21 ‘‘(C) a list of the audit materials (as de22 fined in section 6103(q)(2)) with respect to 

23 such examination, and 

24 ‘‘(D) a description (including the amount) 

25 of each proposed adjustment, adjustment, and 


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1 controversy with respect to such examination 

2 together with a description of how such pro3 posed adjustment or controversy was resolved 

4 (or a statement that such proposed adjustment 

5 or controversy was not resolved, as the case 

6 may be). 

7 For purposes of this paragraph, an examination 

8 shall be treated as complete on the date that the 

9 Secretary provides the taxpayer with a notice of defi10 ciency, or any closing document referred to in sec11 tion 6103(q)(2)(A)(v), with respect to such examina12 tion. 

13 ‘‘(4) EXTENSION OF DUE DATE REPORT.—If a 

14 request is made for an extension of the due date for 

15 filing any Presidential income tax return, the Sec16 retary shall, not later than 90 days after such re17 quest is granted or denied, disclose and make pub18 licly available an extension of due date report with 

19 respect to return. Such report shall include— 

20 ‘‘(A) the information described in subpara21 graphs (A) and (B) of paragraph (1), 

22 ‘‘(B) a statement that an extension of the 

23 due date for the filing of such return has been 

24 requested, 


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1 ‘‘(C) the date that such request was re2 ceived, 

3 ‘‘(D) a statement of whether such request 

4 has been granted or denied, and 

5 ‘‘(E) the due date of such return (includ6 ing any extensions). 

7 ‘‘(5) TREATMENT OF FAILURE TO FILE.—In 

8 the case of a failure to file a Presidential income tax 

9 return before the close of the 60-day period begin10 ning with the date prescribed for filing of such re11 turn— 

12 ‘‘(A) the Secretary shall conduct the exam13 ination described in subsection (a) with respect 

14 to the taxable year covered by the return to 

15 which such failure relates, 

16 ‘‘(B) reports made pursuant to this para17 graph shall include a statement that such re18 port is with respect to a return which the tax19 payer failed to file, and 

20 ‘‘(C) this section and section 6103(q) shall 

21 otherwise apply to such failure in the same 

22 manner as if a return were filed at the close of 

23 such period. 

24 The application of this paragraph with respect to 

25 any failure to file a Presidential income tax return 


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1 shall not prevent the application of this section with 

2 respect to such return at such time as such return 

3 may be filed. 

4 ‘‘(6) PUBLIC AVAILABILITY.—For purposes of 

5 this subsection, a document shall not be treated as 

6 having been made publicly available unless made 

7 available on the Internet. 

8 ‘‘(c) PRESIDENTIAL INCOME TAX RETURN.—For 

9 purposes of this section— 

10 ‘‘(1) IN GENERAL.—The term ‘Presidential in11 come tax return’ means any relevant income tax re12 turn of— 

13 ‘‘(A) a President, 

14 ‘‘(B) an individual who is married (within 

15 the meaning of section 7703(a)) to a President 

16 for the taxable year to which such return re17 lates, 

18 ‘‘(C) any corporation or partnership which 

19 is controlled by any individual described in sub20 paragraph (A) or (B) at any time during the 

21 taxable year to which such return relates, 

22 ‘‘(D) the estate of any person described in 

23 (A) or (B) or any estate with respect to which 

24 any person described in subparagraph (A), (B), 

25 or (C) is an executor or beneficiary at any time 


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1 during the taxable year to which such return 

2 relates, and 

3 ‘‘(E) any trust with respect to which any 

4 person described in subparagraph (A), (B), (C), 

5 or (D) is a grantor, fiduciary, or beneficiary, or 

6 for which another trust described in this sub7 paragraph is a grantor or beneficiary, at any 

8 time during the taxable year to which such re9 turn relates. 

10 Such term shall include any schedule, attachment, or 

11 other document filed with such return. 

12 ‘‘(2) RELEVANT INCOME TAX RETURN.—The 

13 term ‘relevant income tax return’ means, with re14 spect to a President, any income tax return if— 

15 ‘‘(A) any portion of the taxable year to 

16 which such return relates is during the period 

17 that such President is the President, 

18 ‘‘(B) the due date for such return (includ19 ing any extensions) is during such period, or 

20 ‘‘(C) such return is filed during such pe21 riod. 

22 ‘‘(3) CONTROL.—For purposes of paragraph 

23 (1)(C)— 

24 ‘‘(A) IN GENERAL.—Except as otherwise 

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1 termined under the rules of paragraphs (2) and 

2 (3) of section 6038(e) (determined without re3 gard to subparagraphs (A) and (B) of such 

4 paragraph (2) and without regard to subpara5 graph (C) of paragraph (3) thereof). 

6 ‘‘(B) RESTRICTION ON FAMILY ATTRIBU7 TION.— 

8 ‘‘(i) IN GENERAL.—Except as pro9 vided in clause (ii), for purposes of apply10 ing subparagraph (A)— 

11 ‘‘(I) section 318 shall be applied 

12 without regard to subsection 

13 (a)(1)(A)(ii) thereof, and 

14 ‘‘(II) section 267(c) shall be ap15 plied by treating the family of an indi16 vidual as including only such individ17 ual’s spouse (in lieu of the application 

18 of paragraph (4) thereof). 

19 ‘‘(ii) EXCEPTION FOR RECENT TRANS20 FER TO FAMILY MEMBERS.—For purposes 

21 of determining whether any corporation or 

22 partnership is controlled by a President 

23 under paragraph (1)(C) for any taxable 

24 year, clause (i) shall not apply if such cor25 poration or partnership was controlled by 


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1 such President (after application of clause 

2 (i)) at any time during the 4 immediately 

3 preceding taxable years. 

4 ‘‘(d) APPLICATION TO AMENDED RETURNS.—For 

5 purposes of this section and section 6103(q), any amend6 ment or supplement to a return of tax shall be treated 

7 as a separate return of tax and the determination of when 

8 such amendment or supplement is filed, and whether such 

9 amendment or supplement is a relevant income tax return, 

10 shall be made without regard to the underlying return.’’. 

11 (b) DISCLOSURE.—Section 6103 of such Code is 

12 amended by redesignating subsection (q) as subsection (r) 

13 and by inserting after subsection (p) the following new 

14 subsection: 

15 ‘‘(q) DISCLOSURE WITH RESPECT TO PRESIDENTIAL

16 INCOME TAX RETURNS.— 

17 ‘‘(1) IN GENERAL.—The Secretary shall dis18 close and make publicly available (within the mean19 ing of section 7613(b))— 

20 ‘‘(A) each Presidential income tax return 

21 (as defined in section 7613(c)), 

22 ‘‘(B) each report described in section 

23 7613(b), and 

24 ‘‘(C) any audit materials with respect a re25 turn described in subparagraph (A). 


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1 ‘‘(2) AUDIT MATERIALS.—The term ‘audit ma2 terials’ means, with respect to any return: 

3 ‘‘(A) Any of the following which are pro4 vided by the Secretary to the taxpayer (or any 

5 designee of the taxpayer): 

6 ‘‘(i) Any written communication which 

7 identifies such return as being subject to 

8 examination. 

9 ‘‘(ii) Any written communication 

10 which proposes the adjustment of any item 

11 on such return, any report by an examiner 

12 related to such proposed adjustment, and 

13 any supervisory approval of any penalty 

14 proposed as part of such adjustment. 

15 ‘‘(iii) Any memorandum or report of 

16 the Internal Revenue Service Independent 

17 Office of Appeals with respect to such re18 turn, and any denial of any request de19 scribed in subparagraph (B). 

20 ‘‘(iv) Any notice of deficiency with re21 spect to such return. 

22 ‘‘(v) Any closing documents with re23 spect to the examination of such return, 

24 including any closing agreement or no 

25 change letter. 


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1 ‘‘(B) Any request for referral to the Inter2 nal Revenue Service Independent Office of Ap3 peals of any controversy with respect to such 

4 return. 

5 ‘‘(C) Any petition filed with the Tax Court 

6 for a redetermination of any deficiency referred 

7 to in subparagraph (A)(iv). 

8 ‘‘(3) EXCEPTION FOR CERTAIN IDENTITY IN9 FORMATION.—The information disclosed and made 

10 publicly available under paragraph (1) shall not in11 clude any identification number of any person (in12 cluding any social security number), any financial 

13 account number, the name of any individual who has 

14 not attained age 18 (as of the close of the taxable 

15 year to which the return relates), the name of any 

16 employee of the Department of the Treasury, or any 

17 address (other than the city and State in which such 

18 address is located). 

19 ‘‘(4) TIMING OF DISCLOSURES.—Any informa20 tion required to be disclosed under paragraph (1) 

21 shall be disclosed and made publicly available not 

22 later than— 

23 ‘‘(A) in the case of any income tax return 

24 referred to in paragraph (1)(A), 90 days after 

25 the date that such return is filed, 


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1 ‘‘(B) in the case of any report referred to 

2 in paragraph (1)(B), the deadline specified in 

3 section 7613(b) for disclosing such report, and 

4 ‘‘(C) in the case of the audit materials re5 ferred to in paragraph (1)(C), 90 days after the 

6 completion of the examination (within the 

7 meaning of section 7613(b)(3)) with respect to 

8 the return to which such audit materials re9 late.’’. 

10 (c) CLERICAL AMENDMENT.—Subchapter A of chap11 ter 78 of such Code is amended by redesignating the item 

12 relating to section 7613 as an item relating to section 

13 7614 and by inserting after the item relating to section 

14 7612 the following new item: 

‘‘Sec. 7613. Examination with respect to Presidential income tax returns.’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this subsection shall apply to returns, amendments, and 

17 supplements filed (and failures to file returns which occur) 

18 after the date of the enactment of this Act (and to reports 

19 and audit materials with respect to such returns, amend20 ments, supplements, and failures). 

21 SEC. 3. ADDITIONAL DISCLOSURE OF TAX RETURNS BY 

22 PRESIDENTS AND CERTAIN PRESIDENTIAL 

23 CANDIDATES. 

24 (a) IN GENERAL.— 


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1 (1) DISCLOSURE REQUIREMENT.—Title I of the 

2 Ethics in Government Act of 1978 (5 U.S.C. App.) 

3 is amended— 

4 (A) by inserting after section 102 the fol5 lowing: 

6 ‘‘SEC. 102A. DISCLOSURE OF TAX RETURNS. 

7 ‘‘(a) DEFINITIONS.—In this section: 

8 ‘‘(1) APPLICABLE INCOME TAX RETURN.— 

9 ‘‘(A) IN GENERAL.—The term ‘applicable 

10 income tax return’ means, with respect to any 

11 taxable year, any return (within the meaning of 

12 section 6103(b) of the Internal Revenue Code 

13 of 1986) relating to Federal income taxes of— 

14 ‘‘(i) a covered candidate or covered in15 dividual; 

16 ‘‘(ii) an individual who is married 

17 (within the meaning of section 7703(a) of 

18 the Internal Revenue Code of 1986) to a 

19 covered candidate or covered individual for 

20 the taxable year; 

21 ‘‘(iii) any corporation or partnership 

22 that was controlled (as determined under 

23 section 7613(c)(3) of the Internal Revenue 

24 Code of 1986) by an individual described 


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1 in clause (i) or (ii) at any time during the 

2 taxable year; 

3 ‘‘(iv) the estate of any person de4 scribed in clause (i) or (ii) or any estate 

5 with respect to which any person described 

6 in clause (i), (ii), or (iii) is an executor or 

7 beneficiary at any time during the taxable 

8 year; and 

9 ‘‘(v) any trust with respect to which 

10 any person described in clause (i), (ii), 

11 (iii), or (iv) is a grantor, fiduciary, or ben12 eficiary, or for which another trust de13 scribed in this clause is a grantor or bene14 ficiary, at any time during the taxable 

15 year. 

16 ‘‘(B) INCLUSION OF CERTAIN DOCU17 MENTS.—Such term shall include any schedule, 

18 attachment, or other document filed with such 

19 return. 

20 ‘‘(2) COVERED CANDIDATE.—The term ‘covered 

21 candidate’ means an individual— 

22 ‘‘(A) required to file a report under section 

23 101(c); and 

24 ‘‘(B) who is nominated by a major party 

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1 gardless of whether the individual is nominated 

2 after May 15 of an applicable year. 

3 ‘‘(3) COVERED INDIVIDUAL.—The term ‘cov4 ered individual’ means— 

5 ‘‘(A) a President required to file a report 

6 under subsection (a) or (d) of section 101; and 

7 ‘‘(B) an individual who occupies the office 

8 of the President required to file a report under 

9 section 101(e). 

10 ‘‘(4) MAJOR PARTY.—The term ‘major party’ 

11 has the meaning given the term in section 9002 of 

12 the Internal Revenue Code of 1986. 

13 ‘‘(b) DISCLOSURE.— 

14 ‘‘(1) COVERED INDIVIDUALS.— 

15 ‘‘(A) IN GENERAL.—In addition to the in16 formation described in subsections (a) and (b) 

17 of section 102, a covered individual shall in18 clude in each report required to be filed under 

19 this title a copy of all applicable income tax re20 turns for the 3 most recent taxable years for 

21 which a return has been filed with the Internal 

22 Revenue Service as of the date on which the re23 port is filed. 

24 ‘‘(B) FAILURE TO DISCLOSE.—If an in25 come tax return is not disclosed under subparaVerDate Sep 11 2014 02:57 Apr 28, 2023 Jkt 039200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\S1272.IS S1272

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1 graph (A), the Director of the Office of Govern2 ment Ethics shall submit to the Secretary of 

3 the Treasury a request that the Secretary of 

4 the Treasury provide the Director of the Office 

5 of Government Ethics with a copy of the in6 come tax return. 

7 ‘‘(C) PUBLICLY AVAILABLE.—Each income 

8 tax return submitted under this paragraph shall 

9 be filed with the Director of the Office of Gov10 ernment Ethics and made publicly available in 

11 the same manner as the information described 

12 in subsections (a) and (b) of section 102. 

13 ‘‘(D) REDACTION OF CERTAIN INFORMA14 TION.—Before making any income tax return 

15 submitted under this paragraph available to the 

16 public, the Director of the Office of Government 

17 Ethics shall redact such information as the Di18 rector of the Office of Government Ethics, in 

19 consultation with the Secretary of the Treasury 

20 (or a delegate of the Secretary), determines ap21 propriate. 

22 ‘‘(2) COVERED CANDIDATES.— 

23 ‘‘(A) IN GENERAL.—Not later than 15 

24 days after the date on which a covered can25 didate is nominated, the covered candidate shall 


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1 amend the report filed by the covered candidate 

2 under section 101(c) with the Federal Election 

3 Commission to include a copy of the applicable 

4 income tax returns for the 3 most recent tax5 able years for which a return has been filed 

6 with the Internal Revenue Service. 

7 ‘‘(B) FAILURE TO DISCLOSE.—If an appli8 cable income tax return is not disclosed under 

9 subparagraph (A), the Federal Election Com10 mission shall submit to the Secretary of the 

11 Treasury a request that the Secretary of the 

12 Treasury provide the Federal Election Commis13 sion with the applicable income tax return. 

14 ‘‘(C) PUBLICLY AVAILABLE.—Each appli15 cable income tax return submitted under this 

16 paragraph shall be filed with the Federal Elec17 tion Commission and made publicly available in 

18 the same manner as the information described 

19 in section 102(b). 

20 ‘‘(D) REDACTION OF CERTAIN INFORMA21 TION.—Before making any applicable income 

22 tax return submitted under this paragraph 

23 available to the public, the Federal Election 

24 Commission shall redact such information as 

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1 tion with the Secretary of the Treasury (or a 

2 delegate of the Secretary) and the Director of 

3 the Office of Government Ethics, determines 

4 appropriate. 

5 ‘‘(3) SPECIAL RULE WITH RESPECT TO RE6 TURNS DISCLOSED UNDER OTHER AUTHORITY.—For 

7 purposes of this subsection, in the case of any appli8 cable income tax return which has been made pub9 licly available pursuant to section 6103(q) of the In10 ternal Revenue Code of 1986, the requirements of 

11 paragraphs (1)(A) and (2)(A) shall be satisfied with 

12 respect to such return if the covered individual or 

13 covered candidate (as the case may be) provides the 

14 location on the Internet where such disclosure has 

15 been made publicly available.’’; and 

16 (B) in section 104— 

17 (i) in subsection (a)— 

18 (I) in paragraph (1), in the first 

19 sentence, by inserting ‘‘or any indi20 vidual who knowingly and willfully fal21 sifies or who knowingly and willfully 

22 fails to file an applicable income tax 

23 return that such individual is required 

24 to disclose pursuant to section 102A’’ 

25 before the period; and 


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1 (II) in paragraph (2)(A)— 

2 (aa) in clause (i), by insert3 ing ‘‘or falsify any applicable in4 come tax return that such person 

5 is required to disclose under sec6 tion 102A’’ before the semicolon; 

7 and 

8 (bb) in clause (ii), by insert9 ing ‘‘or fail to file any applicable 

10 income tax return that such per11 son is required to disclose under 

12 section 102A’’ before the period; 

13 (ii) in subsection (b), in the first sen14 tence by inserting ‘‘or willfully failed to file 

15 or has willfully falsified an applicable in16 come tax return required to be disclosed 

17 under section 102A’’ before the period; 

18 (iii) in subsection (c), by inserting ‘‘or 

19 failing to file or falsifying an applicable in20 come tax return required to be disclosed 

21 under section 102A’’ before the period; and 

22 (iv) in subsection (d)(1)— 

23 (I) in the matter preceding sub24 paragraph (A), by inserting ‘‘or files 

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1 quired to be disclosed under section 

2 102A’’ after ‘‘title’’; and 

3 (II) in subparagraph (A), by in4 serting ‘‘or such applicable income tax 

5 return, as applicable,’’ after ‘‘report’’. 

6 (2) SPECIAL RULE FOR INDIVIDUALS WHO ARE

7 COVERED CANDIDATES ON DATE OF ENACTMENT.— 

8 In the case of any individual who is a covered can9 didate (as defined in section 102A of the Ethics in 

10 Government Act of 1978, as added by paragraph 

11 (1)) on the date of the enactment of this Act, section 

12 102A(b)(2)(A) shall be applied by substituting ‘‘30 

13 days after the date of the enactment of the Presi14 dential Audit and Tax Transparency Act’’ for ‘‘15 

15 days after the date on which a covered candidate is 

16 nominated’’. 

17 (b) AUTHORITY TO DISCLOSE INFORMATION.— 

18 (1) IN GENERAL.—Section 6103(l) of the Inter19 nal Revenue Code of 1986 is amended by adding at 

20 the end the following: 

21 ‘‘(23) DISCLOSURE OF RETURN INFORMATION

22 OF PRESIDENTS AND CERTAIN PRESIDENTIAL CAN23 DIDATES UNDER ETHICS IN GOVERNMENT ACT OF

24 1978.— 


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1 ‘‘(A) DISCLOSURE OF RETURNS OF PRESI2 DENTS.— 

3 ‘‘(i) IN GENERAL.—The Secretary 

4 shall, upon written request from the Direc5 tor of the Office of Government Ethics 

6 pursuant to section 102A(b)(1)(B) of the 

7 Ethics in Government Act of 1978 provide 

8 to officers and employees of the Office of 

9 Government Ethics a copy of each applica10 ble income tax return with respect to any 

11 covered individual who has been identified 

12 in such request. 

13 ‘‘(ii) DISCLOSURE TO PUBLIC.—The 

14 Director of the Office of Government Eth15 ics may disclose to the public any applica16 ble income tax return required to be sub17 mitted to the Director pursuant to section 

18 102A(b)(1) of the Ethics in Government 

19 Act of 1978. 

20 ‘‘(B) DISCLOSURE OF RETURNS OF CER21 TAIN CANDIDATES FOR PRESIDENT.— 

22 ‘‘(i) IN GENERAL.—The Secretary 

23 shall, upon written request from the Chair24 man of the Federal Election Commission 

25 pursuant to section 102A(b)(2)(B) of the 


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1 Ethics in Government Act of 1978, provide 

2 to officers and employees of the Federal 

3 Election Commission a copy of each appli4 cable income tax return with respect to any 

5 covered candidate who has been identified 

6 in such request. 

7 ‘‘(ii) DISCLOSURE TO PUBLIC.—The 

8 Federal Election Commission may disclose 

9 to the public any applicable income tax re10 turn required to be filed with the Commis11 sion pursuant to section 102A(b)(2) of the 

12 Ethics in Government Act. 

13 ‘‘(C) DEFINITIONS.—For purposes of this 

14 paragraph, the terms ‘applicable income tax re15 turn’, ‘covered individual’, and ‘covered can16 didate’ have the meanings given those terms in 

17 section 102A of the Ethics in government Act 

18 of 1978.’’. 

19 (2) CONFORMING AMENDMENTS.—Section 

20 6103(p)(4) of the Internal Revenue Code of 1986, in 

21 the matter preceding subparagraph (A) and in sub22 paragraph (F)(ii), is amended by striking ‘‘or (22)’’ 

23 and inserting ‘‘(22), or (23)’’ each place it appears. 

Æ 


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