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116TH CONGRESS
1ST SESSION
H. R. 162
To amend the Internal Revenue Code of 1986 to require public disclosure
of individual tax returns of candidates for President and Vice President
of the United States.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2019
Mr. FITZPATRICK (for himself and Mr. SUOZZI) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to require
public disclosure of individual tax returns of candidates
for President and Vice President of the United States.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Presidential Tax
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Transparency Act’’.
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•HR 162 IH
SEC. 2. DISCLOSURE OF RETURNS AND RETURN INFORMA-
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TION OF CANDIDATES FOR PRESIDENT AND
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VICE PRESIDENT OF THE UNITED STATES.
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(a) IN GENERAL.—Subsection (k) of section 6103 of
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the Internal Revenue Code of 1986 is amended by adding
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at the end the following new paragraph:
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‘‘(13) DISCLOSURE OF RETURNS AND RETURN
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INFORMATION OF CANDIDATES FOR PRESIDENT AND
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VICE PRESIDENT OF THE UNITED STATES.—
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‘‘(A) IN
GENERAL.—The Secretary shall
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disclose and make publicly available returns and
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return information, except as provided in sub-
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paragraphs (B) and (C), of any candidate (as
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defined in section 9002(2)).
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‘‘(B) EXCEPTIONS.—The information dis-
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closed under subparagraph (A) shall not include
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the Social Security number of any individual,
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any financial account number, the name of any
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individual under age 18, or any home address
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of any individual (other than the city and State
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in which such address is located).
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‘‘(C) SCOPE.—Subparagraph (A) shall
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apply to any return, and return information in-
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cluded on any return, which is filed within the
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10 taxable years preceding the year in which
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•HR 162 IH
the individual becomes a candidate (as so de-
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fined).’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to individuals becoming a can-
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didate (within the meaning of section 9002(2)) of the In-
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ternal Revenue Code of 1986) after the date of the enact-
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ment of this Act.
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Æ
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