[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2557 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 2557

To amend the Ethics in Government Act of 1978 to require the disclosure 
   of tax returns of candidates for the office of President or Vice 
                   President, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2021

  Ms. Adams introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
Oversight and Reform, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To amend the Ethics in Government Act of 1978 to require the disclosure 
   of tax returns of candidates for the office of President or Vice 
                   President, 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 ``Tax Returns Unveiled to Secure 
Transparency in Elections Act'' or the ``TRUST in Elections Act''.

SEC. 2. DISCLOSURE OF TAX RETURNS OF CANDIDATES FOR THE OFFICE OF 
              PRESIDENT AND VICE PRESIDENT.

    (a) In General.--Section 102 of the Ethics in Government Act of 
1978 (5 U.S.C. App.) 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 individual's return of Federal income tax 
for the previous 10 taxable years.
    ``(2) The Director of the Office of Government Ethics may issue 
regulations authorizing the redaction of personal information as the 
Director deems necessary to prevent identity theft or physical danger 
from disclosure of tax returns required under paragraph (1).
    ``(3) Not later than 30 days after the date that any tax returns 
are submitted by an individual pursuant to paragraph (1), the Director 
shall publish such tax returns on the public Internet website of the 
Office.''.
    (b) Disclosure Permitted.--Section 6103(i) of the Internal Revenue 
Code of 1986 is amended by adding at the end the following:
            ``(9) Disclosure of tax returns under the ethics in 
        government act of 1978.--The Director of the Office of 
        Government Ethics may publically disclose returns described in 
        section 102(j) of the Ethics in Government Act of 1978 (5 
        U.S.C. App. 102(j)) to the extent such returns are required to 
        be made available pursuant to such section.''.
    (c) Application.--The amendment made by--
            (1) subsection (a) shall apply to any individual who 
        becomes a candidate for the office, or assumes the office, of 
        President or Vice President, after the date of the enactment of 
        this Act; and
            (2) subsection (b) shall apply to disclosures made after 
        the date of the enactment of this Act.
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