H.R. 305House115th Congress (2017-2019)In Committee

Presidential Tax Transparency Act

Introduced January 5, 2017

AI-Generated Summary

Updated April 15, 2026 at 11:22 AM UTC

The Presidential Tax Transparency Act would require the sitting President and any major‑party nominee for President to file copies of their federal income‑tax returns for the three most recent years. Those returns would be submitted to the Office of Government Ethics or the Federal Election Commission, redacted as needed, and then made publicly available. The bill also expands existing ethics penalties to cover falsifying or willfully failing to file the required returns.

Key Provisions

  • Defines a “covered individual” (the President and anyone holding the office of President) and a “covered candidate” (a major‑party presidential nominee who must file an ethics report).
  • The President must submit the past three years of tax returns to the Office of Government Ethics within 30 days of the law’s enactment.
  • Major‑party presidential candidates must submit the same returns to the Federal Election Commission within 15 days of being nominated.
  • Submitted returns are filed with the appropriate agency and made public after the agency, in consultation with the Treasury, redacts any protected information.
  • If a required return is not disclosed, the agency can request the Treasury to provide a copy of the return.
  • Adds to the Ethics in Government Act penalties for knowingly falsifying or willfully failing to file the required tax returns.

Legislative Activity

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2 earlier actions
HouseDischarge Latest Action

Motion to Discharge Committee filed by Ms. Eshoo. Petition No: 115-1. (Discharge petition text with signatures.)

April 5, 2017

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HouseIntro Referral

Introduced in House

January 5, 2017

HouseIntro Referral

Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

January 5, 2017

HouseDischarge

Motion to Discharge Committee filed by Ms. Eshoo. Petition No: 115-1. (Discharge petition text with signatures.)

April 5, 2017

Floor Debate

15 members

What members said about H.R. 305 on the floor

7 Republicans8 Democrats
James P. McGovern
Rep. James P. McGovernD-MA-2 · Apr 5, 2017

Mr. Speaker, I yield myself such time as I may consume. (Mr. McGOVERN asked and was given permission to revise and extend his remarks.) Mr. Speaker, I want to thank the gentleman for yielding me the…

James P. McGovern
Rep. James P. McGovernD-MA-2 · Jan 24, 2017

Madam Speaker, I yield myself such time as I may consume. I thank the gentlewoman from Wyoming (Ms. Cheney) for the customary 30 minutes. (Mr. McGOVERN asked and was given permission to revise and…

Jared Polis
Rep. Jared PolisD-CO-2 · May 18, 2017

Mr. Speaker, I yield myself such time as I may consume. I thank the gentleman for yielding me the customary 30 minutes. Mr. Speaker, I rise in opposition to the rule and the underlying bill, H.R.…

Doug Collins
Rep. Doug CollinsR-GA-9 · Feb 28, 2017

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 150 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Jared Polis
Rep. Jared PolisD-CO-2 · Mar 28, 2017

Mr. Speaker, up until now, every President since Gerald Ford has disclosed their tax return information. These returns provide a basic level of transparency that helps ensure the public's interest is…

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Doug Collins
Rep. Doug CollinsR-GA-9 · May 18, 2017

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 324 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Michael C. Burgess
Rep. Michael C. BurgessR-TX-26 · Mar 28, 2017

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 230 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Doug Collins
Rep. Doug CollinsR-GA-9 · Apr 26, 2017

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 275 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Jared Polis
Rep. Jared PolisD-CO-2 · Apr 26, 2017

Mr. Speaker, I yield myself such time as I may consume. I want to begin by wishing my colleague from Georgia a happy International Copyright Day, right up there with Thanksgiving and Christmas as…

Alcee L. Hastings
Rep. Alcee L. HastingsD-FL-20 · Feb 28, 2017

Mr. Speaker, I yield myself such time as I may consume. I thank the gentleman from Georgia, my friend, for yielding me the customary 30 minutes for debate. Mr. Speaker, I rise to debate the rule for…

Ken Buck
Rep. Ken BuckR-CO-4 · Apr 5, 2017

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 242 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Jan 24, 2017

Madam Speaker, I rise again in strong opposition to the rule for H.R. 7, the so-called ``No Taxpayer Funding for Abortion Act,'' and the underlying bill. I oppose this bill because it is unnecessary,…

Liz Cheney
Rep. Liz CheneyR-WY · Jan 24, 2017

Madam Speaker, by direction of the Committee on Rules, I call up House Resolution 55 and ask for its immediate consideration. Madam Speaker, for the purpose of debate only, I yield the customary 30…

Show 11 more
Christopher H. Smith
Rep. Christopher H. SmithR-NJ-4 · Jan 24, 2017

Madam Speaker, I thank the distinguished gentlewoman for yielding, and I want to thank her for her leadership, for being one of the prime cosponsors of the bill, H.R. 7, along with Mrs. Black, Ms.…

Bill Huizenga
Rep. Bill HuizengaR-MI-2 · Apr 5, 2017

Mr. Speaker, I appreciate the opportunity to rise, and I do feel like, to clarify, the bill title of H.R. 1219 is Supporting America's Innovators Act. Our colleagues have seen time and time and time…

Anna G. Eshoo
Rep. Anna G. EshooD-CA-18 · Mar 28, 2017

Mr. Speaker, I thank my friend and colleague from Colorado for his leadership and for yielding time to me. First of all, I would like to respond to the gentleman's presentation about the underlying…

Anna G. Eshoo
Rep. Anna G. EshooD-CA-18 · Apr 5, 2017

Mr. Speaker, I thank my colleague from Massachusetts for yielding the time to me. While I support the underlying bill, I want to urge my colleagues to defeat the previous question so that this…

Anna G. Eshoo
Rep. Anna G. EshooD-CA-18 · Feb 28, 2017

Mr. Speaker, I thank the gentleman from Florida (Mr. Hastings), my friend, classmate, and wonderful colleague, for yielding time to me. I rise today in opposition to the rule and the underlying…

Anna G. Eshoo
Rep. Anna G. EshooD-CA-18 · Apr 26, 2017

Mr. Speaker, I thank my colleague from Colorado for his leadership and for yielding me time. Here I am again. I rise in opposition to the rule and the underlying bill, and I urge my colleagues to…

Anna G. Eshoo
Rep. Anna G. EshooD-CA-18 · May 18, 2017

Mr. Speaker, I thank the gentleman for yielding time to me. Mr. Speaker, I rise in opposition to the rule and the underlying bill, and I urge my colleagues to defeat the previous question so that the…

Jerrold Nadler
Rep. Jerrold NadlerD-NY-10 · Apr 26, 2017

Mr. Speaker, I thank the gentleman for yielding. Mr. Speaker, I rise in support of the underlying legislation, which I view as a great step forward. Mr. Speaker, we have heard about the misdeeds…

Zoe Lofgren
Rep. Zoe LofgrenD-CA-19 · Apr 26, 2017

Mr. Speaker, this is a bill that should be opposed, and I agree with Mr. Polis that it is unfortunate it is being rushed because this may be one of the more significant votes we will take about our…

Michael E. Capuano
Rep. Michael E. CapuanoD-MA-7 · Mar 28, 2017

Mr. Speaker, I thank the gentleman for yielding. I have a simple question: What the heck are you thinking? What is in your mind? Why would you want to give out any of your personal information to a…

Keith J. Rothfus
Rep. Keith J. RothfusR-PA-12 · Jan 24, 2017

Madam Speaker, I rise to support this rule and the underlying bill, H.R. 7. For decades, Congress has annually passed the Hyde amendment, which has prevented any government program from funding or…

Bill Text

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Introduced in HouseIssued January 5, 2017

I

115th CONGRESS

1st Session

H. R. 305

IN THE HOUSE OF REPRESENTATIVES

January 5, 2017

Ms. Eshoo (for herself, Mrs. Dingell, Ms. Jackson Lee, Mr. Huffman, Ms. Slaughter, Ms. Speier, Mr. Pocan, Mr. Brendan F. Boyle of Pennsylvania, Mr. Thompson of California, Ms. Brownley of California, Mr. Beyer, Mrs. Watson Coleman, Ms. McCollum, Mr. Kind, Mr. Perlmutter, Mr. Cohen, Mr. McGovern, Mr. Soto, and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To amend the Ethics in Government Act of 1978 to require the disclosure of certain tax returns by Presidents and certain candidates for the office of the President, and for other purposes.

1.

Short title

This Act may be cited as the Presidential Tax Transparency Act.

2.

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:

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 has 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 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 disclose 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.