I 

118TH CONGRESS 

1ST SESSION H. R. 2515 

To amend the Internal Revenue Code of 1986 to require public disclosure 

of individual tax returns of the President, the Vice President, and Members of Congress, and candidates for such offices. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 6, 2023 

Mr. POSEY introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

public disclosure of individual tax returns of the President, the Vice President, and Members of Congress, and 

candidates for such offices. 

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 ‘‘Tax Transparency Act 

5 of 2023’’. 


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1 SEC. 2. DISCLOSURE OF RETURNS AND RETURN INFORMA2 TION OF CANDIDATES FOR PRESIDENT, VICE 

3 PRESIDENT, OR CONGRESS. 

4 (a) IN GENERAL.—Subsection (k) of section 6103 of 

5 the Internal Revenue Code of 1986 is amended by adding 

6 at the end the following new paragraph: 

7 ‘‘(16) DISCLOSURE OF RETURNS AND RETURN

8 INFORMATION OF CANDIDATES FOR PRESIDENT, 

9 VICE PRESIDENT, OR CONGRESS.— 

10 ‘‘(A) IN GENERAL.—The Secretary shall 

11 disclose and make publicly available returns and 

12 return information of— 

13 ‘‘(i) any candidate who designates a 

14 principal campaign committee under sec15 tion 302(e)(1) of the Federal Election 

16 Campaign Act of 1971 or, in the case of 

17 a candidate for the office of Vice Presi18 dent, any candidate for such office under 

19 such Act, and 

20 ‘‘(ii) any individual who, on April 

21 15th of a calendar year, is the President, 

22 the Vice President, or a Member of Con23 gress. 

24 ‘‘(B) EXCEPTIONS.—The information dis25 closed under subparagraph (A) shall not include 

26 any Social Security number, any financial acVerDate Sep 11 2014 22:55 Apr 13, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2515.IH H2515

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1 count number, the name of any individual 

2 under age 18, or any home address of any indi3 vidual (other than the city and State in which 

4 such address is located). 

5 ‘‘(C) TIMING.—The Secretary shall make 

6 the disclosure required by paragraph (A)— 

7 ‘‘(i) in the case of a candidate de8 scribed in clause (i) of such paragraph, not 

9 later than the later of— 

10 ‘‘(I) the date that is 15 days 

11 after the designation described in such 

12 clause (or in the case of a candidate 

13 for the office of Vice President, 15 

14 days after such individual becomes 

15 such a candidate), or 

16 ‘‘(II) the date that is 15 days 

17 after the date of the enactment of this 

18 paragraph, and 

19 ‘‘(ii) in the case of an individual de20 scribed in clause (ii) of such paragraph, 

21 not later than April 30th of the year de22 scribed in such clause. 

23 ‘‘(D) SCOPE.—The returns and return in24 formation disclosed under subparagraph (A) 


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1 shall include any return filed during the 7-year 

2 period ending on— 

3 ‘‘(i) in the case of a candidate de4 scribed in paragraph (A)(i), the date of the 

5 designation described in such clause (or in 

6 the case of a candidate for the office of 

7 Vice President, the day such individual be8 comes such a candidate), and 

9 ‘‘(ii) in the case of an individual de10 scribed in paragraph (A)(ii), April 15th of 

11 the year described in such clause.’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to individuals who are candidates 

14 on, and to individuals holding office on, dates after the 

15 date of the enactment of this Act. 

Æ 


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