Bill Sponsor
House Bill 9640
117th Congress(2021-2022)
Presidential Tax Filings and Audit Transparency Act of 2022
Active
Active
Passed House on Dec 22, 2022
Overview
Text
Introduced
Dec 21, 2022
Latest Action
Dec 22, 2022
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
9640
Congress
117
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Democrat
Massachusetts
Democrat
California
Democrat
California
Democrat
California
Democrat
California
Democrat
California
Democrat
Connecticut
Democrat
Michigan
Democrat
New Jersey
Democrat
New York
Democrat
Pennsylvania
Democrat
Pennsylvania
Democrat
U.S. Virgin Islands
Democrat
Virginia
Democrat
Washington
Democrat
Wisconsin
Democrat
Wisconsin
House Votes (1)
Senate Votes (0)
checkPassed on December 22, 2022
Question
On Passage
Status
Passed
Type
Roll Call Vote
Roll Call Vote
A vote that records the individual position of each Member who voted. Such votes occurring on the House floor (by the "yeas and nays" or by "recorded vote") are taken by electronic device. The Senate has no electronic voting system; in such votes, Senators answer "yea" or "nay" as the clerk calls each name aloud. Each vote is compiled by clerks and receives a roll call number (referenced in Congress.gov as a "Record Vote" [Senate] or "Roll no." [House]).
Roll Call Type
Yea-And-Nay
Roll Number
539
House Roll Call Votes
Summary

Presidential Tax Filings and Audit Transparency Act of 2022

This bill requires the Internal Revenue Service (IRS) to conduct an examination to determine the correctness of a Presidential income tax return as rapidly as practicable after it is filed.

The IRS must disclose and make publicly available (on the internet) an initial report, periodic reports, and a final report on the examination of such tax returns. The final report must include the date on which the IRS examination of the return was completed, a list of audit materials, and a description of each proposed adjustment to a return and any controversy relating to its examination. This disclosure of tax return information is an exception to the general rule of confidentiality of taxpayer returns.

The bill defines Presidential income tax return as any relevant income tax return of (1) a president while the president is in office, (2) the spouse of a president, (3) a corporation or partnership controlled by a president or a president's spouse, and (4) the estate of a president or a president's spouse.

Text (3)
December 22, 2022
December 22, 2022
December 21, 2022
Actions (14)
12/22/2022
Received in the Senate.
12/22/2022
Motion to reconsider laid on the table Agreed to without objection.
12/22/2022
On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)
12/22/2022
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539).
12/22/2022
Considered as unfinished business. (consideration: CR H10029-10030)
12/22/2022
POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 9640, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Brady demanded the yeas and nays and the Chair postponed further proceedings on passage until a time to be announced.
12/22/2022
The previous question was ordered pursuant to the rule.