Public Service Transparency Act
Bill: H.R.232 | Sponsor: Rep. Ruiz, Raul (D-CA)
Policy area: Government Operations and Politics

Summary:
Public Service Transparency Act
This bill requires candidates for the office of President or Vice President, nominees for a cabinet-level position, and the current occupants of such positions to disclose their federal tax returns.
The bill authorizes the Office of Government Ethics to disclose such tax returns to the extent they are required to be made available.

To amend the Ethics in Government Act of 1978 to require the President, 
    Vice President, and Cabinet-level officers to release their tax 
                    returns, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Public Service Transparency Act''.

SEC. 2. DISCLOSURE OF TAX RETURNS BY CANDIDATES FOR PRESIDENT AND VICE 
              PRESIDENT OR NOMINEE FOR CABINET-LEVEL POSITIONS.

    (a) In General.--Section 102 of the Ethics in Government Act of 
1978 (Public Law 95-521; 5 U.S.C. App. 102) is amended by adding at the 
end the following:
    ``(j)(1) Any report filed pursuant to section 101(c) by an 
individual who is a candidate for the office of President or Vice 
President shall include the individuals return of Federal income tax 
for the taxable year ending in or with the applicable calendar year 
covered by such report and such returns for the previous two taxable 
years.
    ``(2) Any report filed pursuant to section 101(b) by an individual 
who is a nominee for a Cabinet-level position shall include the 
individuals return of Federal income tax for the taxable year ending in 
or with the applicable calendar year covered by such report and such 
returns for the previous two taxable years.
    ``(3) Any report filed pursuant to section 101(d) and (e) by the 
President, Vice President, or any individual occupying a Cabinet-level 
position shall include the President's, Vice President's, or 
individual's (as the case may be) return of Federal income tax for the 
taxable year ending in or with the applicable calendar year covered by 
such report.
    ``(4) If any person covered by paragraph (1), (2), or (3) files the 
return for such taxable year with the Internal Revenue Service after 
the due date for such report, such return shall be submitted (in the 
same manner as such a report) not later than 30 days after such return 
was so filed.
    ``(5) In this subsection, the term `Cabinet-level position' means--
            ``(A) the head of any Executive department (as that term is 
        defined in section 101 of title 5, United States Code); and
            ``(B) any other position designated by the President as a 
        position within the Cabinet.''.
    (b) Application.--The amendments made by subsection (a) shall apply 
to any individual who becomes a candidate for the office, or assumes 
the office, of President or Vice President, or becomes a nominee for, 
or assumes, a Cabinet-level position (as that term is defined in 
section 102(j)(5) of the Ethics in Government Act of 1978 (Public Law 
95-521; 5 U.S.C. App. 102(j)(5)), as added by subsection (a)), after 
the date of enactment of this Act.

SEC. 3. DISCLOSURE PERMITTED.

    (a) In General.--Section 6103(i) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(9) Disclosure of tax returns under the ethics in 
        government act of 1978.--The Director of the Office of 
        Government Ethics may disclose returns described in section 
        102(j) of the Ethics in Government Act of 1978 (Public Law 95-
        521; 5 U.S.C. App. 102(j)) to the extent such returns are 
        required to be made available pursuant to such section.''.
    (b) Application.--The amendment made by subsection (a) shall apply 
to disclosures made after the date of the enactment of this Act.
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