783 
ception of technical changes, by the head of the Federal 
agency concerned if— 
(1) the head of the Federal agency consults 
with each congressional committee to which the re-
port is submitted; and 
(2) Congress enacts a joint resolution author-
izing the changing or removal of the report. 
SEC. 9306. RELATIONSHIP TO THE FREEDOM OF INFORMA-
TION ACT. 
(a) IN GENERAL.—Nothing in this subtitle shall be 
construed to— 
(1) require the disclosure of information or 
records that are exempt from public disclosure under 
section 552 of title 5, United States Code; or 
(2) to impose any affirmative duty on the Di-
rector to review congressionally mandated reports 
submitted for publication to the reports online portal 
for the purpose of identifying and redacting such in-
formation or records. 
(b) REDACTION OF INFORMATION.—The head of a 
Federal agency may redact information required to be dis-
closed under this subtitle if the information would be prop-
erly withheld from disclosure under section 552 of title 
5, United States Code, and shall— 
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(1) redact information required to be disclosed 
under this subtitle if disclosure of such information 
is prohibited by law; 
(2) redact information being withheld under 
this subsection prior to submitting the information 
to the Director; 
(3) redact only such information properly with-
held under this subsection from the submission of 
information or from any congressionally mandated 
report submitted under this subtitle; 
(4) identify where any such redaction is made 
in the submission or report; and 
(5) identify the exemption under which each 
such redaction is made. 
SEC. 9307. IMPLEMENTATION. 
Except as provided in section 9304(b), this subtitle 
shall be implemented not later than 1 year after the date 
of enactment of this Act and shall apply with respect to 
congressionally mandated reports submitted to Congress 
on or after the date that is 1 year after such date of enact-
ment. 
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Subtitle 
E—Reports 
on 
Outside 
Compensation Earned by Con-
gressional Employees 
SEC. 9401. REPORTS ON OUTSIDE COMPENSATION EARNED 
BY CONGRESSIONAL EMPLOYEES. 
(a) REPORTS.—The supervisor of an individual who 
performs services for any Member, committee, or other of-
fice of the Senate or House of Representatives for a period 
in excess of four weeks and who receives compensation 
therefor from any source other than the Federal Govern-
ment shall submit a report identifying the identity of the 
source, amount, and rate of such compensation to— 
(1) the Select Committee on Ethics of the Sen-
ate, in the case of an individual who performs serv-
ices for a Member, committee, or other office of the 
Senate; or 
(2) the Committee on Ethics of the House of 
Representatives, in the case of an individual who 
performs services for a Member (including a Dele-
gate or Resident Commissioner to the Congress), 
committee, or other office of the House. 
(b) TIMING.—The supervisor shall submit the report 
required under subsection (a) with respect to an indi-
vidual— 
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(1) when such individual first begins per-
forming services described in such subparagraph; 
(2) at the close of each calendar quarter during 
which such individual is performing such services; 
and 
(3) when such individual ceases to perform such 
services. 
Subtitle F—Severability 
SEC. 9501. SEVERABILITY. 
If any provision of this title or amendment made by 
this title, or the application of a provision or amendment 
to any person or circumstance, is held to be unconstitu-
tional, the remainder of this title and amendments made 
by this title, and the application of the provisions and 
amendment to any person or circumstance, shall not be 
affected by the holding. 
TITLE 
X—PRESIDENTIAL 
AND 
VICE 
PRESIDENTIAL 
TAX 
TRANSPARENCY 
Sec. 10001. Presidential and Vice Presidential tax transparency. 
SEC. 10001. PRESIDENTIAL AND VICE PRESIDENTIAL TAX 
TRANSPARENCY. 
(a) DEFINITIONS.—In this section— 
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(1) The term ‘‘covered candidate’’ means a can-
didate of a major party in a general election for the 
office of President or Vice President. 
(2) The term ‘‘major party’’ has the meaning 
given the term in section 9002 of the Internal Rev-
enue Code of 1986. 
(3) The term ‘‘income tax return’’ means, with 
respect to an individual, any return (as such term is 
defined in section 6103(b)(1) of the Internal Rev-
enue Code of 1986, except that such term shall not 
include declarations of estimated tax) of— 
(A) such individual, other than information 
returns issued to persons other than such indi-
vidual; or 
(B) of any corporation, partnership, or 
trust in which such individual holds, directly or 
indirectly, a significant interest as the sole or 
principal owner or the sole or principal bene-
ficial owner (as such terms are defined in regu-
lations prescribed by the Secretary of the 
Treasury or his delegate). 
(4) The term ‘‘Secretary’’ means the Secretary 
of the Treasury or the delegate of the Secretary. 
(b) DISCLOSURE.— 
(1) IN GENERAL.— 
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(A) CANDIDATES
FOR
PRESIDENT
AND 
VICE PRESIDENT.—Not later than the date that 
is 15 days after the date on which an individual 
becomes a covered candidate, the individual 
shall submit to the Federal Election Commis-
sion a copy of the individual’s income tax re-
turns for the 10 most recent taxable years for 
which a return has been filed with the Internal 
Revenue Service. 
(B) PRESIDENT AND VICE PRESIDENT.— 
With respect to an individual who is the Presi-
dent or Vice President, not later than the due 
date for the return of tax for each taxable year, 
such individual shall submit to the Federal 
Election Commission a copy of the individual’s 
income tax returns for the taxable year and for 
the 9 preceding taxable years. 
(C) TRANSITION RULE FOR SITTING PRESI-
DENTS AND VICE PRESIDENTS.—Not later than 
the date that is 30 days after the date of enact-
ment of this section, an individual who is the 
President or Vice President on such date of en-
actment shall submit to the Federal Election 
Commission a copy of the income tax returns 
for the 10 most recent taxable years for which 
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a return has been filed with the Internal Rev-
enue Service. 
(2) FAILURE
TO
DISCLOSE.—If any require-
ment under paragraph (1) to submit an income tax 
return is not met, the chairman of the Federal Elec-
tion Commission shall submit to the Secretary a 
written request that the Secretary provide the Fed-
eral Election Commission with the income tax re-
turn. 
(3) PUBLICLY
AVAILABLE.—The chairman of 
the Federal Election Commission shall make publicly 
available each income tax return submitted under 
paragraph (1) in the same manner as a return pro-
vided under section 6103(l)(23) of the Internal Rev-
enue Code of 1986 (as added by this section). 
(4) TREATMENT
AS
A
REPORT
UNDER
THE 
FEDERAL ELECTION CAMPAIGN ACT OF 1971.—For 
purposes of the Federal Election Campaign Act of 
1971, any income tax return submitted under para-
graph (1) or provided under section 6103(l)(23) of 
the Internal Revenue Code of 1986 (as added by 
this section) shall, after redaction under paragraph 
(3) or subparagraph (B)(ii) of such section, be treat-
ed as a report filed under the Federal Election Cam-
paign Act of 1971. 
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(c) DISCLOSURE OF RETURNS OF PRESIDENTS AND 
VICE
PRESIDENTS
AND
CERTAIN
CANDIDATES
FOR 
PRESIDENT AND VICE PRESIDENT.— 
(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 AND VICE PRESIDENTS AND CER-
TAIN CANDIDATES FOR PRESIDENT AND VICE PRESI-
DENT.— 
‘‘(A) IN GENERAL.—Upon written request 
by the chairman of the Federal Election Com-
mission under section 10001(b)(2) of the For 
the People Act of 2021, not later than the date 
that is 15 days after the date of such request, 
the Secretary shall provide copies of any return 
which is so requested to officers and employees 
of the Federal Election Commission whose offi-
cial duties include disclosure or redaction of 
such return under this paragraph. 
‘‘(B) DISCLOSURE TO THE PUBLIC.— 
‘‘(i) IN GENERAL.—The chairman of 
the Federal Election Commission shall 
make publicly available any return which is 
provided under subparagraph (A). 
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‘‘(ii) REDACTION OF CERTAIN INFOR-
MATION.—Before making publicly available 
under clause (i) any return, the chairman 
of the Federal Election Commission shall 
redact such information as the Federal 
Election Commission and the Secretary 
jointly determine is necessary for pro-
tecting against identity theft, such as so-
cial security numbers.’’. 
(2) 
CONFORMING
AMENDMENTS.—Section 
6103(p)(4) of such Code is amended— 
(A) in the matter preceding subparagraph 
(A) by striking ‘‘or (22)’’ and inserting ‘‘(22), 
or (23)’’; and 
(B) in subparagraph (F)(ii) by striking ‘‘or 
(22)’’ and inserting ‘‘(22), or (23)’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to disclosures made on 
or after the date of enactment of this Act. 
Æ 
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