[Congressional Record Volume 164, Number 125 (Wednesday, July 25, 2018)]
[Senate]
[Pages S5384-S5385]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3579. Mr. WYDEN (for himself, Ms. Baldwin, Mr. Cardin, Mrs.
Gillibrand, Ms. Harris, Mr. Markey, Mr. Merkley, Mrs. Shaheen, Mr. Van
Hollen, and Mr. Whitehouse) submitted an amendment intended to be
proposed to amendment SA 3399 proposed by Mr. Shelby to the bill H.R.
6147, making appropriations for the Department of the Interior,
environment, and related agencies for the fiscal year ending September
30, 2019, and for other purposes; which was ordered to lie on the
table; as follows:
At the appropriate place, insert the following:
SEC. ___. DISCLOSURE OF TAX RETURNS BY PRESIDENTS AND CERTAIN
PRESIDENTIAL CANDIDATES.
(a) In General.--Title I of the Ethics in Government Act of
1978 (5 U.S.C. App.) is amended--
(1) by inserting after section 102 the following:
``SEC. 102A. DISCLOSURE OF TAX RETURNS.
``(a) Definitions.--In this section--
``(1) the term `covered candidate' means an individual--
``(A) required to file a report under section 101(c); and
``(B) who is nominated by a major party as a candidate for
the office of President;
``(2) the term `covered individual' means--
``(A) a President required to file a report under
subsection (a) or (d) of section 101; and
``(B) an individual who occupies the office of the
President required to file a report under section 101(e);
``(3) the term `major party' has the meaning given the term
in section 9002 of the Internal Revenue Code of 1986; and
``(4) the term `income tax return' means, with respect to
any covered candidate or covered individual, any return
(within the meaning of section 6103(b) of the Internal
Revenue Code of 1986) related to Federal income taxes, but
does not include--
``(A) information returns issued to persons other than such
covered candidate or covered individual; and
``(B) declarations of estimated tax.
``(b) Disclosure.--
``(1) Covered individuals.--
``(A) In general.--In addition to the information described
in subsections (a) and (b) of section 102, a covered
individual shall include in each report required to be filed
under this title a copy of the income tax returns of the
covered individual for the 3 most recent taxable years for
which a return have been filed with the Internal Revenue
Service as of the date on which the report is filed.
``(B) Failure to disclose.--If an income tax return is not
disclosed under subparagraph (A), the Director of the Office
of Government Ethics shall submit to the Secretary of the
Treasury a request that the Secretary of the Treasury provide
the Director of the Office of Government Ethics with a copy
of the income tax return.
``(C) Publicly available.--Each income tax return submitted
under this paragraph shall be filed with the Director of the
Office of Government Ethics and made publicly available in
the same manner as the information described in subsections
(a) and (b) of section 102.
``(D) Redaction of certain information.--Before making any
income tax return submitted under this paragraph available to
the
[[Page S5385]]
public, the Director of the Office of Government Ethics shall
redact such information as the Director of the Office of
Government Ethics, in consultation with the Secretary of the
Treasury (or a delegate of the Secretary), determines
appropriate.
``(2) Candidates.--
``(A) In general.--Not later than 15 days after the date on
which a covered candidate is nominated, the covered candidate
shall amend the report filed by the covered candidate under
section 101(c) with the Federal Election Commission to
include a copy of the income tax returns of the covered
candidate for the 3 most recent taxable years for which a
return has been filed with the Internal Revenue Service.
``(B) Failure to disclose.--If an income tax return is not
disclosed under subparagraph (A) the Federal Election
Commission shall submit to the Secretary of the Treasury a
request that the Secretary of the Treasury provide the
Federal Election Commission with the income tax return.
``(C) Publicly available.--Each income tax return submitted
under this paragraph shall be filed with the Federal Election
Commission and made publicly available in the same manner as
the information described in section 102(b).
``(D) Redaction of certain information.--Before making any
income tax return submitted under this paragraph available to
the public, the Federal Election Commission shall redact such
information as the Federal Election Commission, in
consultation with the Secretary of the Treasury (or a
delegate of the Secretary) and the Director of the Office of
Government Ethics, determines appropriate.
``(3) Special rule for sitting presidents.--Not later than
30 days after the date of enactment of this section, the
President shall submit to the Director of the Office of
Government Ethics a copy of the income tax returns described
in paragraph (1)(A).''; and
(2) in section 104--
(A) in subsection (a)--
(i) in paragraph (1), in the first sentence, by inserting
``or any individual who knowingly and willfully falsifies or
who knowingly and willfully fails to file an income tax
return that such individual is required to disclose pursuant
to section 102A'' before the period; and
(ii) in paragraph (2)(A)--
(I) in clause (i), by inserting ``or falsify any income tax
return that such person is required to disclose under section
102A'' before the semicolon; and
(II) in clause (ii), by inserting ``or fail to file any
income tax return that such person is required to disclosed
under section 102A'' before the period;
(B) in subsection (b), in the first sentence by inserting
``or willfully failed to file or has willfully falsified an
income tax return required to be disclosed under section
102A'' before the period;
(C) in subsection (c), by inserting ``or failing to file or
falsifying an income tax return required to be disclosed
under section 102A'' before the period; and
(D) in subsection (d)(1)--
(i) in the matter preceding subparagraph (A), by inserting
``or files an income tax return required to be disclosed
under section 102A'' after ``title''; and
(ii) in subparagraph (A), by inserting ``or such income tax
return, as applicable,'' after ``report''.
(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 presidents and
certain presidential candidates.--
``(A) Disclosure of returns of presidents.--
``(i) In general.--The Secretary shall, upon written
request from the Director of the Office of Government Ethics
pursuant to section 102A(b)(1)(B) of the Ethics in Government
Act of 1978, provide to officers and employees of the Office
of Government Ethics a copy of any income tax return of the
President which is required to be filed under section 102A of
such Act.
``(ii) Disclosure to public.--The Director of the Office of
Government Ethics may disclose to the public the income tax
return of any President which is required to be filed with
the Director pursuant to section 102A of the Ethics in
Government Act of 1978.
``(B) Disclosure of returns of certain candidates for
president.--
``(i) In general.--The Secretary shall, upon written
request from the Chairman of the Federal Election Commission
pursuant to section 102A(b)(2)(B) of the Ethics in Government
Act of 1978, 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(a)) for the office of President.
``(ii) Disclosure to public.--The Federal Election
Commission may disclose to the public 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 and which is required to be filed with the
Commission pursuant to section 102A of the Ethics in
Government Act.
``(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.
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