I 118TH CONGRESS 1ST SESSION H. R. 2529 To amend title 5, United States Code, to require the President, Vice Presi- dent, and Cabinet-level officers to release their tax returns, and for other purposes. IN THE HOUSE OF REPRESENTATIVES APRIL 6, 2023 Mr. RUIZ introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speak- er, in each case for consideration of such provisions as fall within the ju- risdiction of the committee concerned A BILL To amend title 5, United States Code, to require the Presi- dent, Vice President, and Cabinet-level officers to release their tax returns, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Public Service Trans- 4 parency Act’’. 5 VerDate Sep 11 2014 04:58 Apr 14, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2529.IH H2529 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •HR 2529 IH SEC. 2. DISCLOSURE OF TAX RETURNS BY CANDIDATES 1 FOR PRESIDENT AND VICE PRESIDENT OR 2 NOMINEE FOR CABINET-LEVEL POSITIONS. 3 (a) IN GENERAL.—Section 13104 of title 5, United 4 States Code, is amended by adding at the end the fol- 5 lowing: 6 ‘‘(j)(1) Any report filed pursuant to section 13103(c) 7 by an individual who is a candidate for the office of Presi- 8 dent or Vice President shall include the individuals return 9 of Federal income tax for the taxable year ending in or 10 with the applicable calendar year covered by such report 11 and such returns for the previous two taxable years. 12 ‘‘(2) Any report filed pursuant to section 13103(b) 13 by an individual who is a nominee for a Cabinet-level posi- 14 tion shall include the individuals return of Federal income 15 tax for the taxable year ending in or with the applicable 16 calendar year covered by such report and such returns for 17 the previous two taxable years. 18 ‘‘(3) Any report filed pursuant to section 13103 (d) 19 and (e) by the President, Vice President, or any individual 20 occupying a Cabinet-level position shall include the Presi- 21 dent’s, Vice President’s, or individual’s (as the case may 22 be) return of Federal income tax for the taxable year end- 23 ing in or with the applicable calendar year covered by such 24 report. 25 VerDate Sep 11 2014 04:58 Apr 14, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2529.IH H2529 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •HR 2529 IH ‘‘(4) If any person covered by paragraph (1), (2), or 1 (3) files the return for such taxable year with the Internal 2 Revenue Service after the due date for such report, such 3 return shall be submitted (in the same manner as such 4 a report) not later than 30 days after such return was 5 so filed. 6 ‘‘(5) In this subsection, the term ‘Cabinet-level posi- 7 tion’ means— 8 ‘‘(A) the head of any Executive department (as 9 that term is defined in section 101); and 10 ‘‘(B) any other position designated by the 11 President as a position within the Cabinet.’’. 12 (b) APPLICATION.—The amendments made by sub- 13 section (a) shall apply to any individual who becomes a 14 candidate for the office, or assumes the office, of President 15 or Vice President, or becomes a nominee for, or assumes, 16 a Cabinet-level position (as that term is defined in section 17 13104(j)(5) of title 5, United States Code, as added by 18 subsection (a)), after the date of enactment of this Act. 19 SEC. 3. DISCLOSURE PERMITTED. 20 (a) IN GENERAL.—Section 6103(i) of the Internal 21 Revenue Code of 1986 is amended by adding at the end 22 the following new paragraph: 23 ‘‘(9) DISCLOSURE OF TAX RETURNS UNDER 24 CHAPTER 131 OF TITLE 5.—The Director of the Of- 25 VerDate Sep 11 2014 04:58 Apr 14, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2529.IH H2529 pbinns on DSKJLVW7X2PROD with $$_JOB 4 •HR 2529 IH fice of Government Ethics may disclose returns de- 1 scribed in section 13104(j)(5) of title 5, United 2 States Code, to the extent such returns are required 3 to be made available pursuant to such section.’’. 4 (b) APPLICATION.—The amendment made by sub- 5 section (a) shall apply to disclosures made after the date 6 of the enactment of this Act. 7 Æ VerDate Sep 11 2014 04:58 Apr 14, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2529.IH H2529 pbinns on DSKJLVW7X2PROD with $$_JOB