3.0.0
1272
2024-07-24T15:22:34Z
2024-07-24T15:22:34Z
Senate
S
S
2023-04-25
118
- ssfi00
Finance Committee
Senate
Standing
  - Referred to
2023-04-25T21:15:38Z
- 2023-04-25
  - ssfi00
Finance Committee
Senate
Read twice and referred to the Committee on Finance.
IntroReferral
- 2023-04-25
Introduced in Senate
IntroReferral
10000
9
Library of Congress
- W000779
Sen. Wyden, Ron [D-OR]
Ron
Wyden
D
OR
N
- S000033
Sen. Sanders, Bernard [I-VT]
Bernard
Sanders
I
VT
2023-04-25
True
- W000802
Sen. Whitehouse, Sheldon [D-RI]
Sheldon
Whitehouse
D
RI
2023-04-25
True
- C000127
Sen. Cantwell, Maria [D-WA]
Maria
Cantwell
D
WA
2023-04-25
True
- W000817
Sen. Warren, Elizabeth [D-MA]
Elizabeth
Warren
D
MA
A.
2023-04-25
True
- V000128
Sen. Van Hollen, Chris [D-MD]
Chris
Van Hollen
D
MD
2023-04-25
True
- K000384
Sen. Kaine, Tim [D-VA]
Timothy
Kaine
D
VA
M.
2023-04-25
True
- W000800
Sen. Welch, Peter [D-VT]
Peter
Welch
D
VT
2023-04-25
True
- K000367
Sen. Klobuchar, Amy [D-MN]
Amy
Klobuchar
D
MN
2023-04-25
True
- C000141
Sen. Cardin, Benjamin L. [D-MD]
Ben
Cardin
D
MD
2023-04-25
True
- M000133
Sen. Markey, Edward J. [D-MA]
Edward
Markey
D
MA
J.
2023-04-25
True
- S000770
Sen. Stabenow, Debbie [D-MI]
Debbie
Stabenow
D
MI
2023-07-25
False
Taxation
Taxation
2023-05-04T12:45:18Z
00
2023-04-25
Introduced in Senate
2023-05-22T14:22:06Z
Presidential Audit and Tax Transparency Act
This bill requires the Internal Revenue Service (IRS) to conduct an examination to determine the correctness of a Presidential income tax return as rapidly as practicable after it is filed.
The IRS must disclose and make publicly available (on the internet) an initial report, periodic reports, and a final report on the examination of such tax returns. The final report must include the date on which the IRS examination of the return was completed, a list of audit materials, and a description of each proposed adjustment to a return and any controversy relating to its examination. This disclosure of tax return information is an exception to the general rule of confidentiality of taxpayer returns.
The bill defines Presidential income tax return as any relevant income tax return of (1) a president while the president is in office, (2) the spouse of a president, (3) a corporation or partnership controlled by a president or a president's spouse, and (4) the estate of a president or a president's spouse.
The bill imposes additional disclosure requirements by presidents and presidential candidates under the Ethics in Government Act of 1978.

Presidential Audit and Tax Transparency Act
- Display Title
45

Presidential Audit and Tax Transparency Act
2024-07-24T15:22:34Z
- Short Title(s) as Introduced
101

Presidential Audit and Tax Transparency Act
2024-05-24T13:40:41Z
Introduced in Senate
IS
- Official Title as Introduced
6

A bill to amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presidential income tax returns, to amend the Ethics in Government Act of 1978 to require the disclosure of certain tax returns by Presidents and certain candidates for the office of the President, and for other purposes.
2023-05-02T01:43:44Z
Introduced in Senate
IS
- Introduced in Senate
2023-04-25T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118s1272is/xml/BILLS-118s1272is.xml
2023-04-25
Read twice and referred to the Committee on Finance.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
Congressional Research Service, Library of Congress
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