Public Service Transparency Act

“(j)

“(1) Any report filed pursuant to section 101(c) by an individual who is a candidate for the office of President or Vice President shall include the individuals return of Federal income tax for the taxable year ending in or with the applicable calendar year covered by such report and such returns for the previous two taxable years.

“(2) Any report filed pursuant to section 101(b) by an individual who is a nominee for a Cabinet-level position shall include the individuals return of Federal income tax for the taxable year ending in or with the applicable calendar year covered by such report and such returns for the previous two taxable years.

“(3) Any report filed pursuant to section 101(d) and (e) by the President, Vice President, or any individual occupying a Cabinet-level position shall include the President's, Vice President's, or individual's (as the case may be) return of Federal income tax for the taxable year ending in or with the applicable calendar year covered by such report.

“(4) If any person covered by paragraph (1), (2), or (3) files the return for such taxable year with the Internal Revenue Service after the due date for such report, such return shall be submitted (in the same manner as such a report) not later than 30 days after such return was so filed.

“(5) In this subsection, the term “Cabinet-level position” means—

“(A) the head of any Executive department (as that term is defined in section 101 of title 5, United States Code); and

“(B) any other position designated by the President as a position within the Cabinet.”

“(9) Disclosure of tax returns under the Ethics in Government Act of 1978—The Director of the Office of Government Ethics may disclose returns described in section 102(j) of the Ethics in Government Act of 1978 (Public Law 95–521; 5 U.S.C. App. 102(j)) to the extent such returns are required to be made available pursuant to such section.”