(D) Any name of any dependent of the 
taxpayer. 
(3) APPLICATION TO SPOUSES.— 
(A) JOINT RETURNS.—In the case of any 
return which is filed jointly with the spouse of 
any individual, the entire return shall be treated 
as the return of such individual for purposes of 
this section. 
(B) SEPARATE RETURNS.—If the spouse of 
any individual to whom subsection (a) applies 
files a Federal income tax return which is sepa-
rate from such individual, this section and sec-
tion 6103(l)(23) of the Internal Revenue Code 
of 1986 shall apply to such return in the same 
manner as such section would apply if such re-
turn were filed by such individual. 
(e) ENFORCEMENT BY ATTORNEY GENERAL.— 
(1) The Attorney General may bring a civil ac-
tion in any appropriate United States district court 
against any individual who knowingly falsifies or 
who knowingly fails to submit or disclose any infor-
mation that such individual is required to submit or 
disclose 
pursuant 
to 
this 
section 
or 
section 
6103(l)(23) of the Internal Revenue Code of 1986. 
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The court may assess against such individual a civil 
penalty in an amount of not more than $50,000. 
(2) It shall be unlawful for any person to know-
ingly— 
(A) falsify any information that such per-
son is required to submit or disclose under this 
section or section 6103(l)(23) of the Internal 
Revenue Code of 1986; or 
(B) fail to so submit or disclose such infor-
mation. 
(3) Any person who— 
(A) violates paragraph (2)(A) shall be 
fined not more than $50,000, imprisoned for 
not more than 6 months, or both, and 
(B) violates paragraph (2)(B) shall be 
fined not more than $50,000, imprisoned for 
not more than 6 months or both. 
(4) The Director of the Office of Government 
Ethics, or any Committee referred to in subsection 
(c)(2), may refer to the Attorney General the name 
of any individual which such Director or Committee 
has reasonable cause to believe has violated para-
graph (2). 
(f) ALTERNATIVE DISCLOSURE BY SECRETARY OF 
THE TREASURY.—Section 6103(l) of the Internal Revenue 
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Code of 1986 is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(23) DISCLOSURE OF TAX RETURNS OF THE 
PRESIDENT.— 
‘‘(A) IN GENERAL.—If any Federal income 
tax return required to be submitted to the Di-
rector of the Office of Government Ethics under 
subsection (a) or (b) of section 2 of the Presi-
dential Tax Disclosure Act of 2019 is not so 
submitted before the date specified in such sub-
section with respect to such submission (or if 
any such return so submitted is incomplete or 
inaccurate), the Secretary shall disclose such re-
turn to the Director of the Office of Govern-
ment Ethics not later than 30 days after such 
date. 
‘‘(B) REDACTIONS; ETC.—Rules similar to 
the rules of section 2(d) of the Presidential Tax 
Disclosure Act of 2019 shall apply for purposes 
of this paragraph, except that the Secretary 
shall redact the information described in sub-
paragraphs (A) through (D) of paragraph (2) 
of such section before disclosing such return 
under subparagraph (A). 
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‘‘(C) REDISCLOSURE.—Return information 
disclosed under subparagraph (A) may be redis-
closed by the Director of the Office of Govern-
ment Ethics as provided in section 2(c) of the 
Presidential Tax Disclosure Act of 2019.’’. 
(g) EFFECTIVE DATE.—This section, and the amend-
ments made by this section, shall apply with respect to 
individuals assuming the office of President after Decem-
ber 31, 2016. 
Æ 
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