I 
117TH CONGRESS 
1ST SESSION 
H. R. 664 
To amend the Internal Revenue Code of 1986 to require public disclosure 
of individual tax returns of the President, the Vice President, and Mem-
bers of Congress, and candidates for such offices. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 1, 2021 
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 Presi-
dent, the Vice President, and Members of Congress, and 
candidates for such offices. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Transparency Act 
of 2021’’. 
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SEC. 2. DISCLOSURE OF RETURNS AND RETURN INFORMA-
TION OF CANDIDATES FOR PRESIDENT, VICE 
PRESIDENT, OR CONGRESS. 
(a) IN GENERAL.—Subsection (k) of section 6103 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(16) DISCLOSURE OF RETURNS AND RETURN 
INFORMATION
OF
CANDIDATES
FOR
PRESIDENT, 
VICE PRESIDENT, OR CONGRESS.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
disclose and make publicly available returns and 
return information of— 
‘‘(i) any candidate who designates a 
principal campaign committee under sec-
tion 302(e)(1) of the Federal Election 
Campaign Act of 1971 or, in the case of 
a candidate for the office of Vice Presi-
dent, any candidate for such office under 
such Act, and 
‘‘(ii) any individual who, on April 
15th of a calendar year, is the President, 
the Vice President, or a Member of Con-
gress. 
‘‘(B) EXCEPTIONS.—The information dis-
closed under subparagraph (A) shall not include 
any Social Security number, any financial ac-
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count number, the name of any individual 
under age 18, or any home address of any indi-
vidual (other than the city and State in which 
such address is located). 
‘‘(C) TIMING.—The Secretary shall make 
the disclosure required by paragraph (A)— 
‘‘(i) in the case of a candidate de-
scribed in clause (i) of such paragraph, not 
later than the later of— 
‘‘(I) the date that is 15 days 
after the designation described in such 
clause (or in the case of a candidate 
for the office of Vice President, 15 
days after such individual becomes 
such a candidate), or 
‘‘(II) the date that is 15 days 
after the date of the enactment of this 
paragraph, and 
‘‘(ii) in the case of an individual de-
scribed in clause (ii) of such paragraph, 
not later than April 30th of the year de-
scribed in such clause. 
‘‘(D) SCOPE.—The returns and return in-
formation disclosed under subparagraph (A) 
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shall include any return filed during the 7-year 
period ending on— 
‘‘(i) in the case of a candidate de-
scribed in paragraph (A)(i), the date of the 
designation described in such clause (or in 
the case of a candidate for the office of 
Vice President, the day such individual be-
comes such a candidate), and 
‘‘(ii) in the case of an individual de-
scribed in paragraph (A)(ii), April 15th of 
the year described in such clause.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who are candidates 
on, and to individuals holding office on, dates after the 
date of the enactment of this Act. 
Æ 
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