[Congressional Record Volume 162, Number 88 (Monday, June 6, 2016)]
[Senate]
[Page S3460]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4433. Mr. WYDEN (for himself and Mr. Bennet) submitted an 
amendment intended to be proposed by him to the bill S. 2943, to 
authorize appropriations for fiscal year 2017 for military activities 
of the Department of Defense, for military construction, and for 
defense activities of the Department of Energy, to prescribe military 
personnel strengths for such fiscal year, and for other purposes; which 
was ordered to lie on the table; as follows:

       At the end of subtitle I of title X, add the following:

     SEC. 1097. DISCLOSURE OF RECENT TAX RETURNS OF CERTAIN 
                   PRESIDENTIAL CANDIDATES.

       (a) In General.--Section 304 of the Federal Election 
     Campaign Act of 1971 (52 U.S.C. 30104) is amended by adding 
     at the end the following new subsection:
       ``(j) Disclosure of Tax Returns of Certain Presidential 
     Candidates.--
       ``(1) In general.--Not later than 15 days after the 
     nomination of any candidate of a major party for the office 
     of President, such candidate shall file with the Commission a 
     copy of the income tax returns of such candidate for the 3 
     most recent taxable years for which such a return has been 
     filed with the Internal Revenue Service as of the date of the 
     nomination.
       ``(2) Procedure if no information filed.--In any case in 
     which the candidate of a major party for the office of 
     President has not filed with the Commission the income tax 
     returns described in paragraph (1) before the date which is 
     30 days after the date such candidate is nominated, the 
     Chairman of the Commission shall request the Secretary of the 
     Treasury to provide such returns.
       ``(3) Returns made public.--A tax return provided to the 
     Commission by a candidate under paragraph (1) or by the 
     Secretary of the Treasury pursuant to paragraph (2) shall be 
     treated in the same manner as a report filed by the candidate 
     and, except as provided in paragraph (4), shall be made 
     publicly available at the same time and in the same manner as 
     other reports and statements under this section.
       ``(4) Redaction of certain information.--Before making any 
     return described in paragraph (1) or (2) available to the 
     public, the Commission shall redact such information as the 
     Commission, in consultation with the Secretary of the 
     Treasury (or the Secretary's delegate), determines 
     appropriate.
       ``(5) Definitions.--For purposes of this subsection:
       ``(A) Major party.--The term `major party' has the meaning 
     given such term by section 9002(6) of the Internal Revenue 
     Code of 1986.
       ``(B) Income tax return.--The term `income tax return' 
     means any return (as defined in section 6103(b)(1) of the 
     Internal Revenue Code of 1986) relating to Federal income 
     taxes.''.
       (b) Authority to Disclose Information.--
       (1) In general.--Section 6103(l) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new paragraph:
       ``(23) Disclosure of return information of certain 
     presidential candidates by federal election commission.--
       ``(A) In general.--The Federal Election Commission may 
     disclose to the public the applicable returns of any person 
     who has been nominated as a candidate of a major party (as 
     defined in section 9002(6)) for the office of President.
       ``(B) Disclosure to fec in cases where candidate does not 
     provide returns.--The Secretary shall, upon written request 
     from the Chairman of the Federal Election Commission pursuant 
     to section 304(j)(2) of the Federal Election Campaign Act of 
     1971, provide to officers and employees of the Federal 
     Election Commission copies of the applicable returns of any 
     person who has been nominated as a candidate of a major party 
     (as defined in section 9002(6)) for the office of President.
       ``(C) Applicable returns.--For purposes of this paragraph, 
     the term `applicable returns' means, with respect to any 
     candidate for the office of President, income tax returns for 
     the 3 most recent taxable years for which a return has been 
     filed as of the date of the nomination.''.
       (2) Conforming amendments.--Section 6103(p)(4) of such 
     Code, in the matter preceding subparagraph (A) and in 
     subparagraph (F)(ii), is amended by striking ``or (22)'' and 
     inserting ``(22), or (23)'' each place it appears.
       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.
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