I 
116TH CONGRESS 
1ST SESSION 
H. R. 273 
To improve Presidential and Vice Presidential tax transparency, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 8, 2019 
Ms. ESHOO (for herself and Mr. PASCRELL) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on House Administration, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To improve Presidential and Vice Presidential tax 
transparency, and for other purposes. 
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 ‘‘Presidential Tax 
Transparency Act of 2019’’. 
SEC. 2. 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) of such individual other than— 
(A) information returns issued to persons 
other than such individual, and 
(B) declarations of estimated tax. 
(4) The term ‘‘Secretary’’ means the Secretary 
of the Treasury or the delegate of the Secretary. 
(b) DISCLOSURE.— 
(1) IN GENERAL.— 
(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 
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‘‘(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 1(b)(2) of the Presi-
dential Tax Transparency Act of 2019, the Sec-
retary shall provide copies of any return which 
is so requested to officers and employees of the 
Federal Election Commission whose official du-
ties include disclosure or redaction of such re-
turn 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). 
‘‘(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-
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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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