227 
the Secretary of the Senate pursuant to section 
103(h) of this title;’’; 
(3) in subparagraph (B) (as so redesignated), 
by striking ‘‘Senators, officers and employees of the 
Senate, and other officers or employees of the legis-
lative branch’’ and inserting ‘‘officers or employees 
of the legislative branch not described in subpara-
graph (A)’’; and 
(4) in subparagraph (C) (as so redesignated), 
by striking ‘‘Members, officers and employees of the 
House of Representatives and other officers or em-
ployees of the legislative branch’’ and inserting ‘‘offi-
cers or employees of the legislative branch not de-
scribed in subparagraph (A)’’. 
(b) TERMINATION OF THE OFFICE OF CONGRES-
SIONAL ETHICS OF THE HOUSE OF REPRESENTATIVES.— 
Beginning on the date on which all members of the Board 
are appointed, the Office of Congressional Ethics of the 
House of Representatives shall be eliminated and section 
1 of H. Res. 895 (110th Congress, March 11, 2008) shall 
cease to have any force or effect. 
(c) RULEMAKING AUTHORITY.—The provisions of 
this subtitle are enacted— 
(1) as an exercise of the rulemaking power of 
the Senate and of the House of Representatives, and 
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as such they shall be considered as part of the rules 
of the Senate and the House, respectively, and shall 
supersede other rules only to the extent that they 
are inconsistent therewith; and 
(2) with full recognition of the constitutional 
right of the Senate and the House of Representa-
tives to change such rules at any time, in the same 
manner, and to the same extent as in the case of 
any other rule of the Senate or House of Represent-
atives. 
Subtitle D—Applicability 
SEC. 571. APPLICABILITY. 
This title and the amendments made by this title 
shall apply on and after the date of enactment of this Act. 
TITLE VI—TRANSPARENCY AND 
GOVERNMENT RECORDS 
Subtitle A—Transparency for Fed-
eral Personnel and Candidates 
for Federal Office 
SEC. 601. CATEGORIES RELATING TO THE AMOUNT OR 
VALUE OF CERTAIN INCOME. 
Section 102 of the Ethics in Government Act of 1978 
(5 U.S.C. App.) is amended— 
(1) in subsection (a)— 
(A) in paragraph (1)(B)— 
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(i) in the matter preceding clause (i), 
by striking ‘‘which of the following cat-
egories the amount or value of such item 
of income is within’’ and inserting ‘‘the 
amount or value of such item of income in 
accordance with the following’’; 
(ii) 
by 
redesignating 
clauses 
(i) 
through (iv) as subclauses (I) through 
(IV), respectively, and adjusting the mar-
gin accordingly; 
(iii) by inserting before subclause (I), 
as so redesignated, the following: 
‘‘(i) For items of income with an 
amount or value of not more than 
$25,000, which of the following categories 
the amount or value of such item of in-
come is within:’’; 
(iv) in clause (i)(III), as so des-
ignated, by adding ‘‘or’’ at the end; 
(v) in clause (i)(IV), as so designated, 
by striking ‘‘$15,000,’’ and inserting 
‘‘$25,000.’’; and 
(vi) by striking clauses (v) through 
(ix) and inserting the following: 
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‘‘(ii) For items of income with an 
amount or value of greater than $25,000, 
the amount or value of the item of income, 
rounded as follows: 
‘‘(I) For items of income with an 
amount or value of greater than 
$25,000 but not more than $100,000, 
the amount or value rounded to the 
nearest $10,000. 
‘‘(II) For items of income with 
an amount or value of greater than 
$100,000 
but 
not 
more 
than 
$1,000,000, the amount or value 
rounded to the nearest $100,000. 
‘‘(III) For items of income with 
an amount or value of greater than 
$1,000,000, the amount or value 
rounded to the nearest $1,000,000.’’; 
(B) in paragraph (3), by striking ‘‘cat-
egory of value’’ and inserting ‘‘value, in accord-
ance with subsection (d)(2),’’; and 
(C) in paragraph (4), in the matter pre-
ceding subparagraph (A), by striking ‘‘category 
of value’’ and inserting ‘‘value, in accordance 
with subsection (d)(2),’’; and 
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(2) in subsection (d)— 
(A) in paragraph (1), in the matter pre-
ceding subparagraph (A), by striking ‘‘(3), (4), 
(5), and (8)’’ and inserting ‘‘(5) and (8)’’; 
(B) by redesignating paragraph (2) as 
paragraph (3); and 
(C) by inserting after paragraph (1) the 
following: 
‘‘(2) The amount or value of the items covered in 
paragraphs (3) and (4) of subsection (a) shall be reported 
as follows: 
‘‘(A) For items with an amount or value of not 
more than $25,000, which of the following categories 
the amount or value of such item is within: 
‘‘(i) Not more than $15,000. 
‘‘(ii) Greater than $15,000 but not more 
than $25,000. 
‘‘(B) For items with an amount or value of 
greater than $25,000, the amount or value of the 
item, rounded as follows: 
‘‘(i) For items with an amount or value of 
greater than $25,000 but not more than 
$100,000, the amount or value rounded to the 
nearest $10,000. 
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‘‘(ii) For items with an amount or value of 
greater than $100,000 but not more than 
$1,000,000, the amount or value rounded to the 
nearest $100,000. 
‘‘(iii) For items with an amount or value 
of greater than $1,000,000, the amount or 
value rounded to the nearest $1,000,000.’’. 
SEC. 602. DISCLOSURE OF PERSONAL INCOME TAX RE-
TURNS BY PRESIDENTS, VICE PRESIDENTS, 
MEMBERS OF CONGRESS, AND CERTAIN CAN-
DIDATES. 
(a) IN GENERAL.—Title I of the Ethics in Govern-
ment Act of 1978 (5 U.S.C. App.) is amended— 
(1) by inserting after section 102 the following: 
‘‘SEC. 102A. DISCLOSURE OF PERSONAL INCOME TAX RE-
TURNS BY PRESIDENTS, VICE PRESIDENTS, 
MEMBERS OF CONGRESS, AND CERTAIN CAN-
DIDATES. 
‘‘(a) DEFINITIONS.—In this section— 
‘‘(1) the term ‘covered candidate’ means an in-
dividual— 
‘‘(A) required to file a report under section 
101(c); and 
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‘‘(B) who is nominated by a major party 
as a candidate for the office of President, Vice 
President, or Member of Congress; 
‘‘(2) the term ‘covered individual’ means— 
‘‘(A) a President, Vice President, or Mem-
ber of Congress required to file a report under 
subsection (a) or (d) of section 101; and 
‘‘(B) an individual who occupies the office 
of the President, Vice President, or a Member 
of Congress required to file a report under sec-
tion 101(e); 
‘‘(3) the term ‘income tax return’ means, with 
respect to any covered candidate or covered indi-
vidual, any return (within the meaning of section 
6103(b) of the Internal Revenue Code of 1986) re-
lated to Federal income taxes, but does not in-
clude— 
‘‘(A) information returns issued to persons 
other than such covered candidate or covered 
individual; and 
‘‘(B) declarations of estimated tax; and 
‘‘(4) the term ‘major party’ has the meaning 
given the term in section 9002 of the Internal Rev-
enue Code of 1986. 
‘‘(b) DISCLOSURE.— 
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‘‘(1) COVERED INDIVIDUALS.— 
‘‘(A) IN GENERAL.—In addition to the in-
formation described in subsections (a) and (b) 
of section 102, a covered individual shall in-
clude in each report required to be filed under 
this title a copy of the income tax returns of the 
covered individual for— 
‘‘(i) with respect to the President or 
Vice President, the 8 most recent taxable 
years and every year the individual was in 
Federal elected office for which a return 
have been filed with the Internal Revenue 
Service as of the date on which the report 
is filed; and 
‘‘(ii) with respect to a Member of 
Congress, the 2 most recent taxable years 
and every year the individual was in Fed-
eral elected office for which a return has 
been filed with the Internal Revenue Serv-
ice as of the date on which the report is 
filed. 
‘‘(B) FAILURE
TO
DISCLOSE.—If an in-
come tax return is not disclosed under subpara-
graph (A), the Director of the Office of Public 
Integrity shall submit to the Secretary of the 
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Treasury a request that the Secretary of the 
Treasury provide the Director of the Office of 
Public Integrity with a copy of the income tax 
return. 
‘‘(C) PUBLICLY AVAILABLE.—Each income 
tax return submitted under this paragraph shall 
be filed with the Director of the Office of Public 
Integrity and made publicly available in the 
same manner as the information described in 
subsections (a) and (b) of section 102. 
‘‘(D) REDACTION OF CERTAIN INFORMA-
TION.—Before making any income tax return 
submitted under this paragraph available to the 
public, the Director of the Office of Public In-
tegrity shall redact such information as the Di-
rector of the Office of Public Integrity, in con-
sultation with the Secretary of the Treasury de-
termines appropriate. 
‘‘(2) CANDIDATES.— 
‘‘(A) IN
GENERAL.—Not later than 15 
days after the date on which a covered can-
didate is nominated, the covered candidate shall 
amend the report filed by the covered candidate 
under section 101(c) with the Federal Election 
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Commission to include a copy of the income tax 
returns of the covered candidate for— 
‘‘(i) with respect to a candidate for 
nomination or election to the office of 
President or Vice President, the 8 most re-
cent taxable years and every year the indi-
vidual was in Federal elected office for 
which a return has been filed with the In-
ternal Revenue Service; and 
‘‘(ii) with respect to a candidate for 
nomination or election to the office of 
Member of Congress, the 2 most recent 
taxable years and every year the individual 
was in Federal elected office for which a 
return has been filed with the Internal 
Revenue Service. 
‘‘(B) FAILURE
TO
DISCLOSE.—If an in-
come tax return is not disclosed under subpara-
graph (A) the Federal Election Commission 
shall submit to the Secretary of the Treasury a 
request that the Secretary of the Treasury pro-
vide the Federal Election Commission with the 
income tax return. 
‘‘(C) PUBLICLY AVAILABLE.—Each income 
tax return submitted under this paragraph shall 
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237 
be filed with the Federal Election Commission 
and made publicly available in the same manner 
as the information described in section 102(b). 
‘‘(D) REDACTION OF CERTAIN INFORMA-
TION.—Before making any income tax return 
submitted under this paragraph available to the 
public, the Federal Election Commission shall 
redact such information as the Federal Election 
Commission, in consultation with the Secretary 
of the Treasury and the Director of the Office 
of Public Integrity, determines appropriate. 
‘‘(3) SPECIAL
RULE
FOR
SITTING
PRESI-
DENTS.—Not later than 30 days after the date of 
enactment of this section, the President shall submit 
to the Director of the Office of Public Integrity a 
copy of the income tax returns described in para-
graph (1)(A)(i).’’; and 
(2) in section 104— 
(A) in subsection (a)— 
(i) in paragraph (1), in the first sen-
tence, by inserting ‘‘, 102B, or 102C, or 
any individual who knowingly and willfully 
falsifies or who knowingly and willfully 
fails to file an income tax return that such 
individual is required to disclose pursuant 
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to section 102A, 102B, or 102C’’ before 
the period; and 
(ii) in paragraph (2)(A)— 
(I) in clause (i), by inserting 
‘‘102B, or 102C, or falsify any income 
tax return that such person is re-
quired to disclose under section 102A, 
102B, or 102C’’ before the semicolon; 
and 
(II) in clause (ii), by inserting 
‘‘102B, or 102C, or fail to file any in-
come tax return that such person is 
required to disclosed under section 
102A, 102B, or 102C’’ before the pe-
riod; 
(B) in subsection (b), in the first sentence 
by inserting ‘‘or willfully failed to file or has 
willfully falsified an income tax return required 
to be disclosed under section 102A, 102B, or 
102C’’ before the period; 
(C) in subsection (c), by inserting ‘‘or fail-
ing to file or falsifying an income tax return re-
quired to be disclosed under section 102A, 
102B, or 102C’’ before the period; and 
(D) in subsection (d)(1)— 
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(i) in the matter preceding subpara-
graph (A), by inserting ‘‘or files an income 
tax return required to be disclosed under 
section 102A, 102B, or 102C’’ after 
‘‘title’’; and 
(ii) in subparagraph (A), by inserting 
‘‘or such income tax return, as applicable,’’ 
after ‘‘report’’. 
(b) AUTHORITY TO DISCLOSE INFORMATION.— 
(1) IN GENERAL.—Section 6103(l) of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION 
OF PRESIDENTS, VICE PRESIDENTS, MEMBERS OF 
CONGRESS, AND CERTAIN CANDIDATES.— 
‘‘(A) DISCLOSURE OF RETURNS OF PRESI-
DENTS, VICE PRESIDENTS, AND MEMBERS OF 
CONGRESS.— 
‘‘(i) IN
GENERAL.—The Secretary 
shall, upon written request from the Direc-
tor of the Office of Public Integrity pursu-
ant to section 102A(b)(1)(B) of the Ethics 
in Government Act of 1978, provide to of-
ficers and employees of the Office of Public 
Integrity a copy of any income tax return 
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240 
of any President, Vice President, or Mem-
ber of Congress that is required to be filed 
under section 102A(b)(1) of such Act. 
‘‘(ii) DISCLOSURE
TO
PUBLIC.—The 
Director of the Office of Public Integrity 
may disclose to the public any income tax 
return of any President, Vice President, 
and Member of Congress that is required 
to be filed with the Director of the Office 
of Public Integrity pursuant to section 
102A(b)(1) of the Ethics in Government 
Act of 1978. 
‘‘(B) DISCLOSURE OF RETURNS OF CER-
TAIN
CANDIDATES
FOR
PRESIDENT, 
VICE 
PRESIDENT, AND MEMBERS OF CONGRESS.— 
‘‘(i) IN
GENERAL.—The Secretary 
shall, upon written request from the Chair-
man of the Federal Election Commission 
pursuant to section 102A(b)(2)(B) of the 
Ethics in Government Act of 1978, provide 
to officers and employees of the Federal 
Election Commission copies of the applica-
ble returns of any covered candidate (as 
defined in section 102A(a) of such Act). 
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241 
‘‘(ii) DISCLOSURE
TO
PUBLIC.—The 
Federal Election Commission may disclose 
to the public any applicable return of any 
covered candidate (as defined in section 
102A(a) of such Act) that is required to be 
filed with the Commission pursuant to sec-
tion 102A(b)(2) of the Ethics in Govern-
ment Act. 
‘‘(iii) 
APPLICABLE
RETURNS.—For 
purposes of this paragraph, the term ‘ap-
plicable returns’ means— 
‘‘(I) with respect to any covered 
candidate for the office of President 
or Vice President, income tax returns 
for the 8 most recent taxable years 
and every year the individual was in 
Federal elected office for which a re-
turn has been filed as of the date of 
the nomination; and 
‘‘(II) with respect to any covered 
candidate for the office of Member of 
Congress, income tax returns for the 
2 most recent taxable years and every 
year the individual was in Federal 
elected office for which a return has 
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242 
been filed as of the date of the nomi-
nation.’’. 
(2) 
CONFORMING
AMENDMENTS.—Section 
6103(p)(4) of such Code, in the matter preceding 
subparagraph (A) and in subparagraph (F)(ii), is 
amended by striking ‘‘or (22)’’ and inserting ‘‘(22), 
or (23)’’ each place it appears. 
SEC. 603. TRANSPARENCY RELATING TO CANDIDATES FOR 
FEDERAL OFFICE AND MEMBERS OF CON-
GRESS. 
(a) IN GENERAL.—Title I of the Ethics in Govern-
ment Act of 1978 (5 U.S.C. App.) is amended by inserting 
after section 102A, as added by section 602 of this Act, 
the following: 
‘‘SEC. 102B. DISCLOSURE RELATING TO COVERED ENTITIES 
ASSOCIATED WITH MEMBERS OF CONGRESS 
AND COVERED CANDIDATES. 
‘‘(a) DEFINITIONS.—In this section— 
‘‘(1) the term ‘close family member’, with re-
spect to a reporting individual, includes— 
‘‘(A) a parent of the reporting individual; 
‘‘(B) a spouse of the reporting individual; 
and 
‘‘(C) an adult child of the reporting indi-
vidual; 
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243 
‘‘(2) the term ‘covered candidate’ has the mean-
ing given the term in section 102A(a); 
‘‘(3) the term ‘covered entity’ means a corpora-
tion, company, firm, partnership, or other business 
enterprise; 
‘‘(4) the term ‘gross receipts’ has the meaning 
given the term in section 993(f) of the Internal Rev-
enue Code of 1986; 
‘‘(5) the term ‘income tax return’ has the 
meaning given the term in section 102A(a); 
‘‘(6) the term ‘Member of Congress’ means— 
‘‘(A) a Member of Congress required to file 
a report under subsection (a) or (d) of section 
101; and 
‘‘(B) an individual who occupies the office 
of Member of Congress and is required to file 
a report under section 101(e); and 
‘‘(7) the term ‘reporting individual’ means— 
‘‘(A) a covered candidate; or 
‘‘(B) a Member of Congress. 
‘‘(b) DISCLOSURE.— 
‘‘(1) MEMBERS OF CONGRESS.— 
‘‘(A) IN GENERAL.—On and after the date 
that is 180 days after the date on which the Di-
rector of the Office of Public Integrity, in con-
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sultation with the Federal Election Commission, 
promulgates regulations under paragraph (3), 
in addition to the information described in sub-
sections (a) and (b) of section 102, a Member 
of Congress shall include in each report re-
quired to be filed under this title, with respect 
to the 2 most recent taxable years and every 
year the Member of Congress was in Federal 
elected office for which an income tax return 
has been filed with the Internal Revenue Serv-
ice as of the date on which the report is filed— 
‘‘(i) a statement of the name of any 
covered entity— 
‘‘(I) in which the Member of 
Congress has a significant direct or 
indirect ownership interest; and 
‘‘(II) that has gross receipts that 
meet or exceed the threshold value es-
tablished by regulations promulgated 
pursuant to paragraph (3); 
‘‘(ii) a copy of any income tax return 
filed by a covered entity described in clause 
(i) for any taxable year ending with or 
within such years; and 
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‘‘(iii) in the case of a covered entity 
described in clause (i) that is a privately 
owned or closely held covered entity, a 
statement of— 
‘‘(I) each— 
‘‘(aa) asset of the covered 
entity; and 
‘‘(bb) liability of the covered 
entity; 
‘‘(II) all— 
‘‘(aa) income from sources 
within the United States, as de-
scribed in section 861 of the In-
ternal Revenue Code of 1986; 
and 
‘‘(bb) income from sources 
without the United States, as de-
scribed in section 862 of the In-
ternal Revenue Code of 1986; 
‘‘(III) the name of each co-owner 
or co-member of the covered entity; 
and 
‘‘(IV) for any co-owner or co- 
member described in subclause (III) 
that is not a natural person, the name 
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246 
of each natural person that controls, 
directly or indirectly, the co-owner or 
co-member. 
‘‘(B) CLOSE FAMILY MEMBERS.—In addi-
tion to the information described in subpara-
graph (A), the Director of the Office of Public 
Integrity may, on a case-by-case basis and in 
accordance with the regulations promulgated 
under paragraph (3), require that a Member of 
Congress include in each report required to be 
filed under this title by the Member of Congress 
the information described in subparagraph (A) 
with respect to any covered entity— 
‘‘(i) in which a close family member of 
the Member of Congress has a significant 
direct or indirect ownership interest; and 
‘‘(ii) that has gross receipts that meet 
or exceed the threshold value established 
by regulations promulgated pursuant to 
paragraph (3). 
‘‘(C) FAILURE
TO
DISCLOSE.—If an in-
come tax return is not disclosed under subpara-
graph (A)(ii), the Director of the Office of Pub-
lic Integrity shall submit to the Secretary of the 
Treasury a request that the Secretary of the 
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247 
Treasury provide the Director of the Office of 
Public Integrity with a copy of the income tax 
return. 
‘‘(D) PUBLICLY AVAILABLE.—All informa-
tion, including any income tax return, described 
in this subsection required to be included in a 
report under this title shall be filed with the Di-
rector of the Office of Public Integrity and 
made publicly available in the same manner as 
the information described in subsections (a) and 
(b) of section 102. 
‘‘(E) REDACTION OF CERTAIN INFORMA-
TION.— 
‘‘(i) IN
GENERAL.—Before making 
any information, including any income tax 
return, described in this paragraph re-
quired to be included in a report under 
this title available to the public, the Direc-
tor of the Office of Public Integrity shall 
redact— 
‘‘(I) if the information contained 
in the report contains a trade secret 
the disclosure of which is likely to 
cause substantial harm to the com-
petitive position of the covered entity 
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to which the information contained in 
the report pertains, the information 
relating to the trade secret; and 
‘‘(II) such information as the Di-
rector of the Office of Public Integ-
rity, in consultation with the Sec-
retary of the Treasury, determines ap-
propriate. 
‘‘(ii) REQUEST
FOR
REDACTION.—A 
Member of Congress submitting a report 
under this title that contains information, 
including any income tax return, described 
in this paragraph that contains a trade se-
cret described in clause (i)(I) may request 
that the Director of the Office of Public 
Integrity redact the information relating to 
the trade secret. 
‘‘(2) CANDIDATES.— 
‘‘(A) IN GENERAL.—On and after the date 
that is 180 days after the date on which the Di-
rector of the Office of Public Integrity, in con-
sultation with the Federal Election Commission, 
promulgates regulations under paragraph (3), 
not later than 15 days after the date on which 
a covered candidate is nominated, the covered 
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candidate shall amend the report filed by the 
covered candidate under section 101(c) with the 
Federal Election Commission to include, with 
respect to the years described in subparagraph 
(B)— 
‘‘(i) a statement of the name of any 
covered entity— 
‘‘(I) in which the covered can-
didate has a significant direct or indi-
rect ownership interest; and 
‘‘(II) that has gross receipts that 
meet or exceed the threshold value es-
tablished by regulations promulgated 
pursuant to paragraph (3); 
‘‘(ii) a copy of any income tax return 
filed by a covered entity described in clause 
(i) for any taxable year ending with or 
within such years; and 
‘‘(iii) in the case of a covered entity 
described in clause (i) that is a privately 
owned or closely held covered entity, a 
statement of— 
‘‘(I) each— 
‘‘(aa) asset of the covered 
entity; and 
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‘‘(bb) liability of the covered 
entity; 
‘‘(II) all— 
‘‘(aa) income from sources 
within the United States, as de-
scribed in section 861 of the In-
ternal Revenue Code of 1986; 
and 
‘‘(bb) income from sources 
without the United States, as de-
scribed in section 862 of the In-
ternal Revenue Code of 1986; 
‘‘(III) the name of each co-owner 
or co-member of the covered entity; 
and 
‘‘(IV) for any co-owner or co- 
member described in subclause (III) 
that is not a natural person, the name 
of each natural person that controls, 
directly or indirectly, the co-owner or 
co-member. 
‘‘(B) APPLICABLE YEARS.—The years de-
scribed in this subparagraph are as follows: 
‘‘(i) In the case of a report filed under 
section 101(c) by a covered candidate for 
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the office of President or Vice President, 
the 8 years preceding the date on which 
the report is filed. 
‘‘(ii) In the case of a report filed 
under section 101(c) by a covered can-
didate for the office of Member of Con-
gress, the 2 years preceding the date on 
which the report is filed. 
‘‘(C) CLOSE FAMILY MEMBERS.—In addi-
tion to the information described in subpara-
graph (A), the Federal Election Commission 
may, on a case-by-case basis and in accordance 
with the regulations promulgated under para-
graph (3), require that a covered candidate in-
clude in each report required to be filed under 
section 101(c) by the covered candidate the in-
formation described in subparagraph (A) with 
respect to any covered entity— 
‘‘(i) in which a close family member of 
the covered candidate has a significant di-
rect or indirect ownership interest; and 
‘‘(ii) that has gross receipts that meet 
or exceed the threshold value established 
by regulations promulgated pursuant to 
paragraph (3). 
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‘‘(D) FAILURE
TO
DISCLOSE.—If an in-
come tax return is not disclosed under subpara-
graph (A)(ii), the Chairman of the Federal 
Election Commission shall submit to the Sec-
retary of the Treasury a request that the Sec-
retary of the Treasury provide the Federal 
Election Commission with a copy of the income 
tax return. 
‘‘(E) PUBLICLY AVAILABLE.—All informa-
tion, including any income tax return, described 
in this subsection required to be included in a 
report under section 101(c) shall be filed with 
the Federal Election Commission and made 
publicly available in the same manner as the in-
formation described in subsections (a) and (b) 
of section 102. 
‘‘(F) REDACTION
OF
CERTAIN
INFORMA-
TION.— 
‘‘(i) IN
GENERAL.—Before making 
any information, including any income tax 
return, described in this paragraph re-
quired to be included in a report under 
section 101(c) available to the public, the 
Federal Election Commission shall re-
dact— 
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‘‘(I) if the information contained 
in the report contains a trade secret 
the disclosure of which is likely to 
cause substantial harm to the com-
petitive position of the covered entity 
to which the information contained in 
the report pertains, the information 
relating to the trade secret; and 
‘‘(II) such information as the 
Federal Election Commission, in con-
sultation with the Secretary of the 
Treasury, determines appropriate. 
‘‘(ii) REQUEST
FOR
REDACTION.—A 
covered candidate submitting a report 
under section 101(c) that contains infor-
mation, including any income tax return, 
described in this paragraph that contains a 
trade secret described in clause (i)(I) may 
request that the Federal Election Commis-
sion redact the information relating to the 
trade secret. 
‘‘(3) REGULATIONS.—Not later than 120 days 
after the date of enactment of this section, the Di-
rector of the Office of Public Integrity shall, in con-
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254 
sultation with the Federal Elections Commission, 
promulgate regulations to— 
‘‘(A) establish each threshold value for 
purposes of— 
‘‘(i) subparagraphs (A)(i)(II) and 
(B)(ii) of paragraph (1); and 
‘‘(ii) subparagraphs (A)(i)(II) and 
(C)(ii) of paragraph (2); 
‘‘(B) define the term ‘significant direct or 
indirect interest’; 
‘‘(C) ensure that information described in 
this subsection that is required to be contained 
in a report filed under this title does not— 
‘‘(i) disclose any trade secret that is 
likely to cause substantial harm to the 
competitive position of the covered entity 
to which it pertains; or 
‘‘(ii) violate the privacy of any indi-
vidual who is not the reporting individual 
who files the report; and 
‘‘(D) prescribe appropriate circumstances 
in which to require a Member of Congress or 
covered candidate to provide information under 
paragraph (1)(B) or (2)(C). 
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‘‘SEC. 102C. DISCLOSURE RELATING TO COVERED ORGANI-
ZATIONS ASSOCIATED WITH COVERED CAN-
DIDATES. 
‘‘(a) DEFINITIONS.—In this section— 
‘‘(1) the term ‘covered candidate’ has the mean-
ing given the term in section 102A(a); 
‘‘(2) the term ‘covered organization’ means an 
organization required to— 
‘‘(A) file an income tax return under sec-
tion 6033 of the Internal Revenue Code of 
1986; and 
‘‘(B) include information under subsection 
(e) thereof; 
‘‘(3) the term ‘income tax return’ has the 
meaning given the term in section 102A(a); and 
‘‘(4) the term ‘key employee’ means— 
‘‘(A) an individual who is 1 of the 5 indi-
viduals receiving the highest amount of com-
pensation paid by a covered organization; or 
‘‘(B) an individual receiving compensation 
paid by a covered organization in an amount 
that exceeds $100,000. 
‘‘(b) DISCLOSURE.— 
‘‘(1) IN
GENERAL.—Not later than 15 days 
after the date on which a covered candidate is nomi-
nated, the covered candidate shall amend the report 
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256 
filed by the covered candidate under section 101(c) 
with the Federal Election Commission to include— 
‘‘(A) a statement identifying each covered 
organization of which the covered candidate has 
been an officer, director, trustee, board mem-
ber, or key employee during the 2 years pre-
ceding the date on which the report is filed; and 
‘‘(B) for each covered organization identi-
fied under subparagraph (A), a copy of each in-
come tax return required to be filed by the cov-
ered organization under section 6033 of the In-
ternal Revenue Code of 1986 for each taxable 
year ending with or within any taxable years 
described in subparagraph (A) in which the cov-
ered candidate was an officer, director, trustee, 
board member, or key employee of the covered 
organization. 
‘‘(2) FAILURE TO DISCLOSE.—If an income tax 
return is not disclosed under paragraph (1)(B), the 
Federal Election Commission shall submit to the 
Secretary of the Treasury a request that the Sec-
retary of the Treasury provide the Federal Election 
Commission with the income tax return. 
‘‘(3) PUBLICLY AVAILABLE.— 
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257 
‘‘(A) IN
GENERAL.—All information, in-
cluding any income tax return, described in this 
subsection required to be included in a report 
under section 101(c) shall be filed with the 
Federal Election Commission and made publicly 
available in the same manner as the informa-
tion described in section 102(b). 
‘‘(B) INCOME TAX RETURNS.—The Direc-
tor of the Office of Public Integrity shall make 
a copy of each income tax return described in 
paragraph (1)(B) included in a report filed 
under section 101(c) publicly available on the 
website described in section 402(b)(19) until— 
‘‘(i) the date on which the reporting 
individual ceases to be a covered candidate; 
or 
‘‘(ii) if the reporting individual is 
elected to the office for which the reporting 
individual was a covered candidate, the 
date on which the reporting individual 
ceases to serve in the office for which the 
reporting individual was a covered can-
didate. 
‘‘(4) REDACTION.—Before making any informa-
tion, including any income tax return, described in 
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258 
this subsection required to be included in a report 
under section 101(c) available to the public, the 
Federal Election Commission shall redact such infor-
mation as the Federal Election Commission, in con-
sultation with the Secretary of the Treasury and the 
Director of the Office of Public Integrity, determines 
appropriate.’’. 
(b) AUTHORITY TO DISCLOSE INFORMATION.—Para-
graph (23) of section 6103(l) of the Internal Revenue 
Code of 1986, as added by section 602, is amended by 
adding at the end the following new subparagraphs: 
‘‘(C) DISCLOSURE OF RETURNS OF COV-
ERED
ENTITIES
ASSOCIATED
WITH
MEMBERS 
OF CONGRESS AND COVERED CANDIDATES.— 
‘‘(i) IN GENERAL.— 
‘‘(I) COVERED ENTITIES ASSOCI-
ATED
WITH
MEMBERS
OF
CON-
GRESS.—The Secretary shall, upon 
written request from the Director of 
the Office of Public Integrity pursu-
ant to section 102B(b)(1)(C) of the 
Ethics in Government Act of 1978 
provide to officers and employees of 
the Office of Public Integrity a copy 
of any income tax return of a covered 
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entity (as defined in section 102B(a) 
of such Act) that relates to a year de-
scribed in section 102B(b)(1)(A) of 
such Act and is required to be filed 
under section 102B(b) of such Act. 
‘‘(II) COVERED ENTITIES ASSOCI-
ATED WITH COVERED CANDIDATES.— 
The Secretary shall, upon written re-
quest from the Chairman of the Fed-
eral Election Commission pursuant to 
section 102B(b)(2)(D) of the Ethics 
in Government Act of 1978 provide to 
officers and employees of the Federal 
Election Commission a copy of any in-
come tax return of a covered entity 
(as defined in section 102B(a) of such 
Act) that relates to a year described 
in section 102B(b)(2)(B) of such Act 
and is required to be filed under sec-
tion 102B(b) of such Act. 
‘‘(ii) DISCLOSURE
TO
PUBLIC.—The 
Director of the Office of Public Integrity 
and the Chairman of the Federal Election 
Commission may disclose to the public the 
income tax return of any covered entity (as 
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260 
so defined) that is required to be filed pur-
suant to section 102B(b) of the Ethics in 
Government Act of 1978. 
‘‘(D) DISCLOSURE OF RETURNS OF COV-
ERED ORGANIZATIONS ASSOCIATED WITH COV-
ERED CANDIDATES.— 
‘‘(i) IN
GENERAL.—The Secretary 
shall, upon written request from the Chair-
man of the Federal Election Commission 
pursuant to section 102C(b)(2) of the Eth-
ics in Government Act of 1978, provide to 
officers and employees of the Federal Elec-
tion Commission copies of any income tax 
return required to be filed under section 
6033 by an organization described in 
clause (iii) for any year taxable year end-
ing with or within the period described in 
section 102C(b)(1)(B) of such Act. 
‘‘(ii) DISCLOSURE
TO
PUBLIC.—The 
Federal Election Commission may disclose 
to the public income tax returns of any or-
ganization described in clause (iii) that is 
required to be filed with the Commission 
pursuant to section 102C(b) of the Ethics 
in Government Act of 1978. 
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‘‘(iii) ORGANIZATION
DESCRIBED.— 
An organization is described in this clause 
if such organization is a covered organiza-
tion (as defined in section 102C(a) of the 
Ethics in Government Act of 1978) of 
which a person who has been nominated as 
a covered candidate (as defined in section 
102A(a) of such Act) has been an officer, 
director, trustee, board member, or key 
employee (as defined in section 102C(a) of 
such Act) during the period described in 
section 102C(b)(1)(A) of such Act.’’. 
(c) PROVISION OF FINANCIAL DISCLOSURES TO THE 
FEDERAL ELECTION COMMISSION.—Section 103(j) of the 
Ethics in Government Act of 1978 (5 U.S.C. App.) is 
amended— 
(1) in paragraph (1), by adding at the end the 
following: ‘‘In the case of a report filed under this 
title with the Clerk of the House of Representatives 
by a covered candidate, as defined in section 
102A(a), a copy of the report shall also be sent by 
the Clerk to the Federal Election Commission within 
the 7-day period beginning on the day the report is 
filed.’’; and 
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(2) in paragraph (2), by adding at the end the 
following: ‘‘In the case of a report filed under this 
title with the Secretary of the Senate by a covered 
candidate, as defined in section 102A(a), a copy of 
the report shall also be sent by the Secretary to the 
Federal Election Commission within the 7-day pe-
riod beginning on the day the report is filed.’’. 
Subtitle B—Think Tank, Nonprofit, 
and Advocate Transparency 
SEC. 611. AMENDMENTS TO THE LOBBYING DISCLOSURE 
ACT OF 1995. 
(a) ENFORCEMENT REPORT.—Section 6(b) of the 
Lobbying Disclosure Act of 1995 (2 U.S.C. 1605(b)) is 
amended— 
(1) by striking paragraph (1) and inserting the 
following: 
‘‘(1) REPORTS.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), after the end of each semiannual pe-
riod beginning on January 1 and July 1, the 
Attorney General, in consultation with the Di-
rector of the Office of Public Integrity, shall 
submit to each congressional committee referred 
to in paragraph (2) a report that includes, for 
that semiannual period a statement of— 
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‘‘(i) the aggregate number of enforce-
ment actions taken by the Department of 
Justice under this Act; and 
‘‘(ii) by case, any sentence or fine im-
posed in each such enforcement action. 
‘‘(B) INFORMATION NOT ALREADY A MAT-
TER OF PUBLIC RECORD.—A report submitted 
under subparagraph (A) may not include the 
name of any individual, or any personally iden-
tifiable information, that is not already a mat-
ter of public record, as of the date on which the 
report is submitted.’’; and 
(2) in paragraph (2)— 
(A) by striking ‘‘paragraph (1)’’ and in-
serting ‘‘paragraph (1)(A)’’; and 
(B) by inserting ‘‘and the Committee on 
Oversight and Government Reform’’ after 
‘‘Committee on the Judiciary’’. 
(b) REPORTS BY THINK TANK, NONPROFIT, AND AD-
VOCACY GROUPS.—The Lobbying Disclosure Act of 1995 
(2 U.S.C. 1601 et seq.) is amended— 
(1) by redesignating sections 6 through 28 (2 
U.S.C. 1605 et seq.), as amended by title II of this 
Act, as sections 7 through 29, respectively; and 
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(2) by inserting after section 5 (2 U.S.C. 1604) 
the following: 
‘‘SEC. 6. REPORTS BY THINK TANK, NONPROFIT, AND ADVO-
CACY GROUPS. 
‘‘(a) DEFINITION.—In this section— 
‘‘(1) the term ‘covered organization’ means any 
organization— 
‘‘(A) that is described in paragraph (3), 
(4), or (6) of section 501(c) of the Internal 
Revenue Code of 1986 and exempt from tax 
under section 501(a) of such Code; and 
‘‘(B) that— 
‘‘(i) engages in lobbying activities; or 
‘‘(ii) is a client; and 
‘‘(2) the term ‘covered product’ means any com-
munication that is— 
‘‘(A) made to a covered legislative branch 
official or covered executive branch official in 
the course of any lobbying contact by, or on be-
half of, a covered organization; 
‘‘(B) testimony— 
‘‘(i) given by, or on behalf of, a cov-
ered organization before a committee, sub-
committee, or task force of Congress; or 
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‘‘(ii) submitted by, or on behalf of, a 
covered organization for inclusion in the 
public record of a hearing conducted by 
such committee, subcommittee, or task 
force; or 
‘‘(C) made by, or on behalf of, a covered 
organization in response to a notice in the Fed-
eral Register, Commerce Business Daily, or 
other similar publication soliciting communica-
tions from the public and directed to the agency 
official specifically designated in the notice to 
receive such communications. 
‘‘(b) REPORTS.—Not later than 1 year after the date 
of enactment of this section, and not later than January 
30th of each year thereafter, or on the first business day 
after January 30th if January 30th is not a business day, 
each covered organization shall submit to the Director of 
the Office of Public Integrity a report for the preceding 
calendar year that includes, with respect to each covered 
product made or given by, or on behalf of, the covered 
organization during that year— 
‘‘(1) the name of each donor who donated any 
amount that was— 
‘‘(A) used to pay the cost of making or giv-
ing the covered product; and 
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‘‘(B) donated with the intention of sup-
porting any lobbying activity by the covered or-
ganization; and 
‘‘(2) a statement of whether, before the date on 
which the covered product was made or given, any 
existing or potential donor to the covered organiza-
tion previewed, commented on, reviewed, or edited 
the covered product. 
‘‘(c) DISCLOSURE.—The information required to be 
submitted with respect to a covered product under sub-
section (b)(2) shall be included on or with that covered 
product.’’. 
(c) TECHNICAL AND CONFORMING AMENDMENT.— 
Section 25(b) of the Lobbying Disclosure Act of 1995, as 
so redesignated, is amended, in the matter preceding para-
graph (1), by striking ‘‘9, 10, 11, and 12’’ and inserting 
‘‘10, 11, 12, and 13’’. 
SEC. 612. AMENDMENTS TO THE INTERNAL REVENUE CODE 
OF 1986. 
(a) INCLUSION OF LOBBYING INFORMATION ON AN-
NUAL RETURNS OF CHARITABLE ORGANIZATIONS.—Sec-
tion 6033(b)(5) of the Internal Revenue Code of 1986 is 
amended— 
(1) by striking ‘‘and’’ before ‘‘the names’’; and 
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267 
(2) by inserting ‘‘and, if it engages in lobbying 
activities (as defined in section 3 of the Lobbying 
Disclosure Act of 1995) or is a client (as defined in 
such section), a statement of whether any such con-
tribution was intended to support any lobbying activ-
ity (as so defined) or lobbying contact (as defined in 
such section) by or on behalf of it, and, if so, a de-
scription of such lobbying activity or lobbying con-
tact’’ after ‘‘substantial contributors,’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns required to be filed for 
taxable years ending on or after the date that is 1 year 
after the date of the enactment of this Act. 
Subtitle C—Strengthening FOIA 
Enforcement 
SEC. 621. STRENGTHENING FOIA ENFORCEMENT. 
(a) IN GENERAL.—Section 552 of title 5, United 
States Code (commonly known as the ‘‘Freedom of Infor-
mation Act’’), is amended— 
(1) in subsection (a)— 
(A) in paragraph (4)— 
(i) in subparagraph (B), in the first 
sentence— 
(I) by striking ‘‘and to order’’ 
and inserting ‘‘, to order’’; and 
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268 
(II) by inserting before the pe-
riod at the end the following: ‘‘, to 
order an agency to make available for 
public inspection, including by posting 
electronically, the records described in 
paragraph (2), to make available to 
the public on the website of the agen-
cy the records described in subsection 
(p), and to award other appropriate 
equitable relief’’; and 
(ii) in subparagraph (F)(i), in the 
first sentence— 
(I) by inserting ‘‘, orders an 
agency to make available for public in-
spection, including by posting elec-
tronically, the records described in 
paragraph (2), or orders an agency to 
make available to the public on the 
website of the agency the records de-
scribed in subsection (p),’’ after ‘‘im-
properly withheld from the complain-
ant’’; and 
(II) by inserting ‘‘or unavail-
ability of records’’ after ‘‘the with-
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269 
holding’’ each place that term ap-
pears; and 
(B) in paragraph (6), by adding at the end 
the following: 
‘‘(G)(i) Notwithstanding any determination 
made under subparagraph (A)(i), or any appeal to 
such a determination under subparagraph (A)(ii), 
the Office of Government Information Services es-
tablished under subsection (h) shall require an agen-
cy to comply with a request for records made under 
paragraph (1), (2), or (3), or any other requirement 
of this subsection, if the Office determines that the 
agency has not reasonably and impartially complied 
with the requirements of this subsection. 
‘‘(ii) If the Office makes a determination under 
clause (i) that an agency has not reasonably or im-
partially complied with a request for records made 
under paragraph (1), (2), or (3), or any other re-
quirement of this subsection, and requires the agen-
cy to comply with that request or requirement, the 
Office shall make available to the public on the 
website of the Office that determination and any re-
sponse and regular update by the agency of compli-
ance by the agency. 
VerDate Sep 11 2014 
21:49 Nov 21, 2018
Jkt 089200
PO 00000
Frm 00269
Fmt 6652
Sfmt 6201
E:\BILLS\H7140.IH
H7140
pamtmann on DSKBFK8HB2PROD with BILLS