Commission to include a copy of the income tax 
returns of the covered candidate for the 3 most 
recent taxable years 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 
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 (or a delegate of the Secretary) 
and the Director of the Office of Government 
Ethics, determines appropriate. 
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‘‘(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 Government Ethics 
a copy of the income tax returns described in para-
graph (1)(A).’’; and 
(2) in section 104— 
(A) in subsection (a)— 
(i) in paragraph (1), in the first sen-
tence, by inserting ‘‘or any individual who 
knowingly and willfully falsifies or who 
knowingly and willfully fails to file an in-
come tax return that such individual is re-
quired to disclose pursuant to section 
102A’’ before the period; and 
(ii) in paragraph (2)(A)— 
(I) in clause (i), by inserting ‘‘or 
falsify any income tax return that 
such person is required to disclose 
under section 102A’’ before the semi-
colon; and 
(II) in clause (ii), by inserting 
‘‘or fail to file any income tax return 
that such person is required to dis-
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close under section 102A’’ before the 
period; 
(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’’ 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’’ be-
fore the period; and 
(D) in subsection (d)(1)— 
(i) in the matter preceding subpara-
graph (A), by inserting ‘‘or files an income 
tax return required to be disclosed under 
section 102A’’ 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: 
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‘‘(23) DISCLOSURE OF RETURN INFORMATION 
OF PRESIDENTS AND CERTAIN PRESIDENTIAL CAN-
DIDATES.— 
‘‘(A) DISCLOSURE OF RETURNS OF PRESI-
DENTS.— 
‘‘(i) IN
GENERAL.—The Secretary 
shall, upon written request from the Direc-
tor of the Office of Government Ethics 
pursuant to section 102A(b)(1)(B) of the 
Ethics in Government Act of 1978, provide 
to officers and employees of the Office of 
Government Ethics a copy of any income 
tax return of the President which is re-
quired to be filed under section 102A of 
such Act. 
‘‘(ii) DISCLOSURE
TO
PUBLIC.—The 
Director of the Office of Government Eth-
ics may disclose to the public the income 
tax return of any President which is re-
quired to be filed with the Director pursu-
ant to section 102A of the Ethics in Gov-
ernment Act of 1978. 
‘‘(B) DISCLOSURE OF RETURNS OF CER-
TAIN CANDIDATES FOR PRESIDENT.— 
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‘‘(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 person who has been 
nominated as a candidate of a major party 
(as defined in section 9002(a)) for the of-
fice of President. 
‘‘(ii) DISCLOSURE
TO
PUBLIC.—The 
Federal Election Commission may disclose 
to the public applicable returns of any per-
son who has been nominated as a can-
didate of a major party (as defined in sec-
tion 9002(6)) for the office of President 
and which is required to be filed with the 
Commission pursuant to section 102A of 
the Ethics in Government Act. 
‘‘(C) APPLICABLE
RETURNS.—For pur-
poses of this paragraph, the term ‘applicable re-
turns’ means, with respect to any candidate for 
the office of President, income tax returns for 
the 3 most recent taxable years for which a re-
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turn has 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. 
Æ 
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