Bill SponsorBILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 1489
116th Congress(2019-2020)
Tax Transparency Act of 2019
Introduced
Introduced
Introduced in House on Mar 4, 2019
Overview
Text
Introduced in House 
Mar 4, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in House(Mar 4, 2019)
Mar 4, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
H. R. 1489 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 1489


To amend the Internal Revenue Code of 1986 to require public disclosure of individual tax returns of the President, the Vice President, and Members of Congress, and candidates for such offices.

IN THE HOUSE OF REPRESENTATIVES

March 4, 2019

Mr. Posey 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 the President, the Vice President, and Members of Congress, and candidates for such offices.

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 Transparency Act of 2019”.

SEC. 2. Disclosure of returns and return information of candidates for President, Vice President, or Congress.

(a) In general.—Subsection (k) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(13) DISCLOSURE OF RETURNS AND RETURN INFORMATION OF CANDIDATES FOR PRESIDENT, VICE PRESIDENT, OR CONGRESS.—

“(A) IN GENERAL.—The Secretary shall disclose and make publicly available returns and return information of—

“(i) any candidate who designates a principal campaign committee under section 302(e)(1) of the Federal Election Campaign Act of 1971 or, in the case of a candidate for the office of Vice President, any candidate for such office under such Act, and

“(ii) any individual who, on April 15th of a calendar year, is the President, the Vice President, or a Member of Congress.

“(B) EXCEPTIONS.—The information disclosed under subparagraph (A) shall not include any Social Security number, any financial account number, the name of any individual under age 18, or any home address of any individual (other than the city and State in which such address is located).

“(C) TIMING.—The Secretary shall make the disclosure required by paragraph (A)—

“(i) in the case of a candidate described in clause (i) of such paragraph, not later than the later of—

“(I) the date that is 15 days after the designation described in such clause (or in the case of a candidate for the office of Vice President, 15 days after such individual becomes such a candidate), or

“(II) the date that is 15 days after the date of the enactment of this paragraph, and

“(ii) in the case of an individual described in clause (ii) of such paragraph, not later than April 30th of the year described in such clause.

“(D) SCOPE.—The returns and return information disclosed under subparagraph (A) shall include any return filed during the 7-year period ending on—

“(i) in the case of a candidate described in paragraph (A)(i), the date of the designation described in such clause (or in the case of a candidate for the office of Vice President, the day such individual becomes such a candidate), and

“(ii) in the case of an individual described in paragraph (A)(ii), April 15th of the year described in such clause.”.

(b) Effective date.—The amendment made by this section shall apply to individuals who are candidates on, and to individuals holding office on, dates after the date of the enactment of this Act.