Public Service Transparency Act

To amend title 5, United States Code, to require the President, Vice President, and Cabinet-level officers to release their tax returns, and for other purposes. 1. Short title This Act may be cited as the Public Service Transparency Act 2. Disclosure of tax returns by candidates for President and Vice President or nominee for Cabinet-level positions (a) In general Section 13104 of title 5, United States Code, is amended by adding at the end the following: (j) (1) Any report filed pursuant to section 13103(c) by an individual who is a candidate for the office of President or Vice President shall include the individuals return of Federal income tax for the taxable year ending in or with the applicable calendar year covered by such report and such returns for the previous two taxable years. (2) Any report filed pursuant to section 13103(b) by an individual who is a nominee for a Cabinet-level position shall include the individuals return of Federal income tax for the taxable year ending in or with the applicable calendar year covered by such report and such returns for the previous two taxable years. (3) Any report filed pursuant to section 13103 (d) and (e) by the President, Vice President, or any individual occupying a Cabinet-level position shall include the President's, Vice President's, or individual's (as the case may be) return of Federal income tax for the taxable year ending in or with the applicable calendar year covered by such report. (4) If any person covered by paragraph (1), (2), or (3) files the return for such taxable year with the Internal Revenue Service after the due date for such report, such return shall be submitted (in the same manner as such a report) not later than 30 days after such return was so filed. (5) In this subsection, the term Cabinet-level position (A) the head of any Executive department (as that term is defined in section 101); and (B) any other position designated by the President as a position within the Cabinet. . (b) Application The amendments made by subsection (a) shall apply to any individual who becomes a candidate for the office, or assumes the office, of President or Vice President, or becomes a nominee for, or assumes, a Cabinet-level position (as that term is defined in section 13104(j)(5) of title 5, United States Code, as added by subsection (a)), after the date of enactment of this Act. 3. Disclosure permitted (a) In general Section 6103(i) (9) Disclosure of tax returns under chapter 131 The Director of the Office of Government Ethics may disclose returns described in section 13104(j)(5) of title 5, United States Code, to the extent such returns are required to be made available pursuant to such section. . (b) Application The amendment made by subsection (a) shall apply to disclosures made after the date of the enactment of this Act.

Summary: Public Service Transparency Act This bill requires candidates for the office of President or Vice President, nominees for a cabinet-level position, and the current occupants of such positions to disclose their federal tax returns. The bill authorizes the Office of Government Ethics to disclose such tax returns to the extent they are required to be made available.