Section 1 Short title
This Act may be cited as the “Judicial Modernization and Transparency Act”.
Judicial Modernization and Transparency Act
A BILL
To reorganize the Federal judiciary, and for other purposes.
Sec. 2 Supreme Court
by striking “eight” and inserting “14”; and
by striking “six” and inserting “8”.
Appointments—
In general— If the number of justices of the Supreme Court of the United States is fewer than 15, the President shall appoint, by and with the advice and consent of the Senate, 1 individual to be a justice of the Supreme Court of the United States within the first 120 days of the first and third years of a Presidential term.
Withdrawal or disapproval— If the nomination of an individual under this section is withdrawn or disapproved by the Senate, the President shall appoint, by and with the advice and consent of the Senate, 1 individual to be a justice of the Supreme Court of the United States not later than 120 after the date of such withdrawal or disapproval.
Exclusive manner of appointment— Except as provided under paragraph (4), the President shall not appoint an individual to be a justice of the Supreme Court of the United States except as provided under this subsection.
Vacancy— If due to a permanent vacancy the total number of justices of the Supreme Court of the United States is fewer than 15, the President shall appoint, by and with the advice and consent of the Senate, an individual to fill such vacancy.
Effective date of appointment—
In general— Except as provided in subparagraph (B), the term for justices appointed under this subsection shall begin on July 1.
Vacancy— The term of an appointment under paragraph (4) shall begin on the date on which the appointment is made.
Failure To confirm nominee— If a committee of the Senate fails to report the nomination of an individual nominated to serve as a justice of the Supreme Court of the United States during the 180-day period beginning on the date on which the nomination was referred to the committee, such nomination shall be automatically discharged from the committee and placed on the calendar.
Requirement To invalidate Act of Congress—
In general— The Supreme Court of the United States may invalidate an Act of Congress only with the concurrence of—
at least 2/3 of the voting justices; and
at least a majority of the total number of justices.
Expiration of lower court relief— Any relief ordered by a lower court in a case seeking to invalidate an Act of Congress shall expire on the date on which the Supreme Court of the United States issues an opinion in that case.
Consideration of motions To recuse— Each justice of the Supreme Court of the United States shall consider a motion to recuse the justice from a particular case and shall make publicly available a written opinion of the justice supporting the decision on whether to recuse themselves from the case. Any justice may be recused from a case upon the affirmative vote of 2/3 of the justices of the Supreme Court of the United States.
Disclosure of votes— Each justice of the Supreme Court of the United States shall publicly disclose how each justice voted for any case within the appellate jurisdiction of the Supreme Court.
Examination and disclosure with respect to income tax returns of justices of the Supreme Court—
Audit— Subchapter A of chapter 78 of the Internal Revenue Code of 1986 is amended by redesignating section 7613 as section 7614 and by inserting after section 7612 the following new section:
“7613. Examination with respect to income tax returns of justices of the Supreme Court
“(a) In general—As rapidly as practicable after the filing of any applicable income tax return, the Secretary shall conduct an examination to ascertain the correctness of such return and enforce the requirements of this title with respect to the taxable year covered by such return.
“(b) Reports
“(1) Initial report—Not later than 90 days after the filing of an applicable income tax return, the Secretary shall disclose and make publicly available an initial report regarding the examination with respect to such return. Such report shall include—
“(A) the name of the taxpayer,
“(B) an identification of the subparagraph of subsection (c)(1) which describes such return,
“(C) the date that such return was filed, and
“(D) the date on which the examination with respect to such return commenced (or, if such examination has not commenced as of the date of such report, a detailed description of the reasons that such examination has not commenced).
“(2) Periodic reports—Not later than 180 days after the disclosure of the report described in paragraph (1) with respect to any applicable income tax return and not later than 180 days after the most recent disclosure of a report described in this paragraph with respect to such return, the Secretary shall disclose and make publicly available a periodic report regarding the examination with respect to such return. Such report shall include—
“(A) the information described in subparagraphs (A) through (D) of paragraph (1),
“(B) a description of the status of the examination, including a description of the portions of the examination which have been completed, which are in process, and which are anticipated to take place, and
“(C) an estimate of the time frame for the completion of the examination, including an identification of factors which could alter such time frame, reasonable estimates of the likelihood of such factors (taking into account the specific facts and circumstances of the examination), and the likely specific effects of such factors on such time frame.
“(3) Final report—Not later than 90 days after the completion of the examination described in subsection (a) with respect to any applicable income tax return, the Secretary shall disclose and make publicly available a final report regarding such examination. Such report shall include—
“(A) the information described in subparagraphs (A) through (C) of paragraph (1),
“(B) the date on which the examination with respect to such return was completed,
“(C) a list of the audit materials (as defined in section 6103(q)(2)) with respect to such examination, and
“(D) a description (including the amount) of each proposed adjustment, adjustment, and controversy with respect to such examination together with a description of how such proposed adjustment or controversy was resolved (or a statement that such proposed adjustment or controversy was not resolved, as the case may be).
“(4) Extension of due date report—If a request is made for an extension of the due date for filing any applicable income tax return, the Secretary shall, not later than 90 days after such request is granted or denied, disclose and make publicly available an extension of due date report with respect to return. Such report shall include—
“(A) the information described in subparagraphs (A) and (B) of paragraph (1),
“(B) a statement that an extension of the due date for the filing of such return has been requested,
“(C) the date that such request was received,
“(D) a statement of whether such request has been granted or denied, and
“(E) the due date of such return (including any extensions).
“(5) Treatment of failure to file—In the case of a failure to file any applicable income tax return before the close of the 60-day period beginning with the date prescribed for filing of such return—
“(A) the Secretary shall conduct the examination described in subsection (a) with respect to the taxable year covered by the return to which such failure relates,
“(B) reports made pursuant to this paragraph shall include a statement that such report is with respect to a return which the taxpayer failed to file, and
“(C) this section and section 6103(q) shall otherwise apply to such failure in the same manner as if a return were filed at the close of such period.
“(6) Public availability—For purposes of this subsection, a document shall not be treated as having been made publicly available unless made available on the Internet.
“(c) Applicable income tax return—For purposes of this section—
“(1) In general—The term applicable income tax return means any relevant income tax return of—
“(A) a justice of the Supreme Court,
“(B) an individual who is married (within the meaning of section 7703(a)) to an individual described in subparagraph (A) for the taxable year to which such return relates,
“(C) any corporation or partnership which is controlled by any individual described in subparagraph (A) or (B) at any time during the taxable year to which such return relates,
“(D) the estate of any person described in (A) or (B), or any estate with respect to which any person described in subparagraph (A), (B), or (C) is an executor or beneficiary at any time during the taxable year to which such return relates, and
“(E) any trust with respect to which any person described in subparagraph (A), (B), (C), or (D) is a grantor, fiduciary, or beneficiary, or for which another trust described in this subparagraph is a grantor or beneficiary, at any time during the taxable year to which such return relates.
“(2) Relevant income tax return—The term “relevant income tax return” means, with respect to any justice of the Supreme Court, any income tax return if—
“(A) any portion of the taxable year to which such return relates is during the period that such individual is a justice of the Supreme Court who is not retired,
“(B) the due date for such return (including any extensions) is during such period, or
“(C) such return is filed during such period, and
“(3) Control—For purposes of paragraph (1)(C)—
“(A) In general—Except as otherwise provided in this paragraph, control shall be determined under the rules of paragraphs (2) and (3) of section 6038(e) (determined without regard to subparagraphs (A) and (B) of such paragraph (2) and without regard to subparagraph (C) of paragraph (3) thereof).
“(B) Restriction on family attribution
“(i) In general—Except as provided in clause (ii), for purposes of applying subparagraph (A)—
“(I) section 318 shall be applied without regard to subsection (a)(1)(A)(ii) thereof, and
“(II) section 267(c) shall be applied by treating the family of an individual as including only such individual’s spouse (in lieu of the application of paragraph (4) thereof).
“(ii) Exception for recent transfer to family members—For purposes of determining whether any corporation or partnership is controlled by an individual under paragraph (1)(C) for any taxable year, clause (i) shall not apply if such corporation or partnership was controlled by such individual (after application of clause (i)) at any time during the 4 immediately preceding taxable years.
“(d) Application to amended returns—For purposes of this section and section 6103(q), any amendment or supplement to a return of tax shall be treated as a separate return of tax and the determination of when such amendment or supplement is filed, and whether such amendment or supplement is a relevant income tax return, shall be made without regard to the underlying return.”
Disclosure— Section 6103 of such Code is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:
“(q) Disclosure with respect to income tax returns of justices of the Supreme Court
“(1) In general—The Secretary shall disclose and make publicly available (within the meaning of section 7613(b))—
“(A) each applicable income tax return (as defined in section 7613(c)),
“(B) each report described in section 7613(b), and
“(C) any audit materials with respect a return described in subparagraph (A).
“(2) Audit materials—The term “audit materials” means, with respect to any return:
“(A) Any of the following which are provided by the Secretary to the taxpayer (or any designee of the taxpayer):
“(i) Any written communication which identifies such return as being subject to examination.
“(ii) Any written communication which proposes the adjustment of any item on such return, any report by an examiner related to such proposed adjustment, and any supervisory approval of any penalty proposed as part of such adjustment.
“(iii) Any memorandum or report of the Internal Revenue Service Independent Office of Appeals with respect to such return, and any denial of any request described in subparagraph (B).
“(iv) Any notice of deficiency with respect to such return.
“(v) Any closing documents with respect to the examination of such return, including any closing agreement or no change letter.
“(B) Any request for referral to the Internal Revenue Service Independent Office of Appeals of any controversy with respect to such return.
“(C) Any petition filed with the Tax Court for a redetermination of any deficiency referred to in subparagraph (A)(iv).
“(3) Exception for certain identity information—The information disclosed and made publicly available under paragraph (1) shall not include any identification number of any person (including any social security number), any financial account number, the name of any individual who has not attained age 18 (as of the close of the taxable year to which the return relates), the name of any employee of the Department of the Treasury, or any address (other than the city and State in which such address is located).
“(4) Timing of disclosures—Any information required to be disclosed under paragraph (1) shall be disclosed and made publicly available not later than—
“(A) in the case of any income tax return referred to in paragraph (1)(A), 90 days after the date that such return is filed,
“(B) in the case of any report referred to in paragraph (1)(B), the deadline specified in section 7613(b) for disclosing such report, and
“(C) in the case of the audit materials referred to in paragraph (1)(C), 90 days after the completion of the examination (within the meaning of section 7613(b)(3)) with respect to the return to which such audit materials relate.”
Clerical amendment— Subchapter A of chapter 78 of such Code is amended by redesignating the item relating to section 7613 as an item relating to section 7614 and by inserting after the item relating to section 7612 the following new item:
Effective date— The amendments made by this paragraph shall apply to returns, amendments, and supplements filed (and failures to file returns which occur) after the date of the enactment of this Act (and to reports and audit materials with respect to such returns, amendments, supplements, and failures).
Additional disclosure of tax returns by justices of the Supreme Court and nominees to the Supreme Court—
In general—
Disclosure requirement— Chapter 131 of title 5, United States Code, is amended—
by inserting after section 13104 the following:
“13104A. Disclosure of tax returns
“(a) Definitions—In this section:
“(1) Applicable income tax return
“(A) In general—The term applicable income tax return means, with respect to any taxable year, any return (within the meaning of section 6103(b) of the Internal Revenue Code of 1986) relating to Federal income taxes of—
“(i) a covered candidate or covered individual;
“(ii) an individual who is married (within the meaning of section 7703(a) of the Internal Revenue Code of 1986) to a covered candidate or covered individual for the taxable year;
“(iii) any corporation or partnership that was controlled (as determined under section 7613(c)(3) of the Internal Revenue Code of 1986) by an individual described in clause (i) or (ii) at any time during the taxable year;
“(iv) the estate of any person described in clause (i) or (ii) or any estate with respect to which any person described in clause (i), (ii), or (iii) is an executor or beneficiary at any time during the taxable year; and
“(v) any trust with respect to which any person described in clause (i), (ii), (iii), or (iv) is a grantor, fiduciary, or beneficiary, or for which another trust described in this clause is a grantor or beneficiary, at any time during the taxable year.
“(B) Inclusion of certain documents—Such term shall include any schedule, attachment, or other document filed with such return.
“(2) Covered candidate—The term covered candidate means an individual who is nominated to be a justice of the Supreme Court of the United States.
“(3) Covered individual—The term covered individual means—
“(A) a justice of the Supreme Court of the United States required to file a report under subsection (a) or (d) of section 13103; or
“(B) an individual who occupies the office of justice of the Supreme Court of the United States required to file a report under section 13103(e).
“(b) Disclosure
“(1) Covered individuals
“(A) In general—In addition to the information described in subsections (a), (b), (e), and (f) of section 13104, a covered individual shall include in each report required to be filed under this title a copy of all applicable income tax returns 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 Administrative Office of the United States Courts shall submit to the Secretary of the Treasury a request that the Secretary of the Treasury provide the Director of the Administrative Office of the United States Courts 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 Administrative Office of the United States Courts and made publicly available in the same manner as the information described in subsections (a) and (b) of section 13104.
“(D) Redaction of certain information—Before making any income tax return submitted under this paragraph available to the public, the Judicial Conference shall redact such information as the Judicial Conference, in consultation with the Secretary of the Treasury (or a delegate of the Secretary), determines appropriate.
“(2) Covered candidates
“(A) Nominees to the Supreme Court of the United States—Not later than 15 days after the date on which a covered candidate is nominated, the covered candidate shall file with the Judicial Conference a copy of the applicable income tax returns 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 applicable income tax return is not disclosed under subparagraph (A), the Judicial Conference shall submit to the Secretary of the Treasury a request that the Secretary of the Treasury provide the Judicial Conference with the applicable income tax return.
“(C) Publicly available—Each applicable income tax return submitted under this paragraph shall be filed with the Judicial Conference and made publicly available in the same manner as the information described in section 13104(b).
“(D) Redaction of certain information—Before making any applicable income tax return submitted under this paragraph available to the public, the Judicial Conference shall redact such information as the Judicial Conference, in consultation with the Secretary of the Treasury (or a delegate of the Secretary), determines appropriate.
“(3) Special rule with respect to returns disclosed under other authority—For purposes of this subsection, in the case of any applicable income tax return that has been made publicly available pursuant to section 6103(q) of the Internal Revenue Code of 1986, the requirements of paragraphs (1)(A) and (2)(A) shall be satisfied with respect to such return if the covered individual or covered candidate (as the case may be) provides the location on the Internet where such disclosure has been made publicly available.”
in section 13106—
in subsection (a)—
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 applicable income tax return that such individual is required to disclose pursuant to section 13104A” before the period; and
in paragraph (2)(A)—
in clause (i), by inserting “or falsify any applicable income tax return that such person is required to disclose under section 13104A of this title” before the semicolon; and
in clause (ii), by inserting “or fail to file any applicable income tax return that such person is required to disclose under section 13104A of this title” before the period;
in subsection (b), in the first sentence, by inserting “or willfully failed to file or has willfully falsified an applicable income tax return required to be disclosed under section 13104A of this title” before the period;
in subsection (c), by inserting “or failing to file or falsifying an applicable income tax return required to be disclosed under section 13104A” before the period; and
in subsection (d)(1)—
in the matter preceding subparagraph (A), by inserting “or files an applicable income tax return required to be disclosed under section 13104A” after “subchapter”; and
in subparagraph (A), by inserting “or such applicable income tax return, as applicable,” after “report”.
Special rule for individuals who are covered candidates on date of enactment— In the case of any individual who is a covered candidate (as defined in section 13104A of title 5, United States Code, as added by paragraph (1)) on the date of the enactment of this Act, section 13104A(b)(2)(A) of such title shall be applied by substituting “30 days after the date of the enactment of the Judicial Modernization and Transparency Act” for “15 days after the date on which a covered candidate is nominated”.
Clerical amendment— The table of sections for chapter 131 of title 5, United States Code, is amended by adding at the end the following:
Authority to disclose information—
In general— Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(23) Disclosure of return information of justices of the Supreme Court and nominees to the Supreme Court
“(A) Disclosure of returns of justices of the Supreme Court
“(i) In general—The Secretary shall, upon written request from the Administrative Office of the United States Courts pursuant to section 13104A(b)(1)(B) of title 5, United States Code, provide to officers and employees of the Judicial Conference a copy of each applicable income tax return with respect to any covered individual who has been identified in such request.
“(ii) Disclosure to public—The Director of the Administrative Office of the United States Courts may disclose to the public any applicable income tax return required to be submitted to the Director pursuant to section 13104A(b)(1) of title 5, United States Code.
“(B) Disclosure of returns of nominees to the Supreme Court
“(i) In general—The Secretary shall, upon written request from the Judicial Conference, as applicable pursuant to section 13104A(b)(2)(B) of title 5, United States Code, provide to officers and employees of the requesting entity a copy of each applicable income tax return with respect to any covered candidate who has been identified in such request.
“(ii) Disclosure to public—The Judicial Conference may disclose to the public any applicable income tax return required to be filed with the such agency pursuant to section 13104A(b)(2) of title 5, United States Code.
“(C) Definitions—For purposes of this paragraph, the terms “applicable income tax return”, “covered individual”, and “covered candidate” have the meanings given those terms in section 13104A of title 5, United States Code.”
Conforming amendments— Section 6103(p)(4) of the Internal Revenue Code of 1986, 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.
Sec. 3 Courts of appeals
in the matter preceding the table, by striking “thirteen” and inserting “15”; and
in the table—
by striking the item relating to the fifth circuit and inserting the following:
by striking the item relating to the sixth circuit and inserting the following:
by striking the item relating to the eighth circuit and inserting the following:
by striking the item relating to the ninth circuit and inserting the following:
by striking the item relating to the tenth circuit and inserting the following:
by inserting after the item relating to the 11th circuit the following:
in the first undesignated paragraph, by striking “The” and inserting “(a) The”;
in the second undesignated paragraph—
by striking “A” and inserting “(b) A”; and
by striking “more than one circuit, and two or more justices may be assigned to the same circuit” and inserting “1 circuit”; and
by adding at the end the following:
“(c) A circuit justice may—
“(1) prioritize applications to justices;
“(2) participate in committees to prepare for the Judicial Conference of the United States;
“(3) attend the Judicial Conference of the United States; and
“(4) provide advice on the removal of a circuit judge in the circuit to which the circuit justice is assigned.”
Appointment of circuit judges— In section 44(a) of title 28, United States Code, strike the table and insert the following:
Supermajority requirement— A court of appeals of the United States may invalidate an Act of Congress only with the concurrence of—
in the case of a panel of judges, every judge; and
in the case of a rehearing en banc, at least 2/3 of the voting judges.
Sec. 4 District courts
In general— The President shall appoint, by and with the advice and consent of the Senate—
1 additional district judge for the northern district of Alabama;
2 additional district judges for the district of Arizona;
1 additional district judge for the eastern district of Arkansas;
7 additional district judges for the central district of California;
2 additional district judges for the eastern district of California;
3 additional district judges for the northern district of California;
1 additional district judge for the southern district of California;
2 additional district judges for the district of Colorado;
1 additional district judge for the district of Connecticut;
4 additional district judges for the middle district of Florida;
1 additional district judge for the northern district of Florida;
2 additional district judges for the southern district of Florida;
1 additional district judge for the middle district of Georgia;
2 additional district judges for the northern district of Georgia;
1 additional district judge for the district of Idaho;
1 additional district judge for the central district of Illinois;
3 additional district judges for the northern district of Illinois;
1 additional district judge for the northern district of Indiana;
1 additional district judge for the southern district of Indiana;
1 additional district judge for the southern district of Iowa;
1 additional district judge for the district of Kansas;
1 additional district judge for the eastern district of Kentucky;
1 additional district judge for the western district of Kentucky;
1 additional district judge for the eastern district of Louisiana;
1 additional district judge for the western district of Louisiana;
2 additional district judges for the district of Maryland;
2 additional district judges for the district of Massachusetts;
2 additional district judges for the eastern district of Michigan;
1 additional district judge for the western district of Michigan;
2 additional district judges for the district of Minnesota;
1 additional district judge for the southern district of Mississippi;
1 additional district judge for the eastern district of Missouri;
1 additional district judge for the western district of Missouri;
1 additional district judge for the district of Nebraska;
1 additional judge for the district of Nevada;
3 additional district judges for the district of New Jersey;
1 additional district judge for the district of New Mexico;
2 additional district judges for the eastern district of New York;
1 additional district judge for the northern district of New York;
2 additional district judge for the southern district of New York;
1 additional district judge for the western district of New York;
1 additional district judge for the eastern district of North Carolina;
1 additional district judge for the middle district of North Carolina;
1 additional district judge for the western district of North Carolina;
2 additional district judges for the northern district of Ohio;
2 additional district judges for the southern district of Ohio;
1 additional district judge for the western district of Oklahoma;
1 additional district judge for the district of Oregon;
2 additional district judges for the eastern district of Pennsylvania;
1 additional district judge for the middle district of Pennsylvania;
1 additional district judge for the western district of Pennsylvania;
1 additional district judge for the district of Puerto Rico;
2 additional district judges for the district of South Carolina;
1 additional district judge for the eastern district of Tennessee;
1 additional district judge for the middle district of Tennessee;
1 additional district judge for the eastern district of Texas;
2 additional district judges for the northern district of Texas;
3 additional district judges for the southern district of Texas;
2 additional district judges for the western district of Texas;
1 additional district judge for the district of Utah;
2 additional district judges for the eastern district of Virginia;
1 additional district judge for the western district of Virginia;
2 additional district judges for the western district of Washington;
1 additional district judge for the eastern district of Wisconsin; and
1 additional district judge for the western district of Wisconsin.
Tables— Section 133(a) of title 28, United States Code, is amended—
by striking the items relating to Alabama and inserting the following:
by striking the item relating to Arizona and inserting the following:
by striking the items relating to Arkansas and inserting the following:
by striking the items relating to California and inserting the following:
by striking the item relating to Colorado and inserting the following:
by striking the item relating to Connecticut and inserting the following:
by striking the items relating to Florida and inserting the following:
by striking the items relating to Georgia and inserting the following:
by striking the item relating to Idaho and inserting the following:
by striking the items relating to Illinois and inserting the following:
by striking the items relating to Indiana and inserting the following:
by striking the items relating to Iowa and inserting the following:
by striking the item relating to Kansas and inserting the following:
by striking the items relating to Kentucky and inserting the following:
by striking the items relating to Louisiana and inserting the following:
by striking the item relating to Maryland and inserting the following:
by striking the item relating to Massachusetts and inserting the following:
by striking the items relating to Michigan and inserting the following:
by striking the item relating to Minnesota and inserting the following:
by striking the items relating to Mississippi and inserting the following:
by striking the items relating to Missouri and inserting the following:
by striking the item relating to Nebraska and inserting the following:
by striking the item relating to the district of Nevada and inserting the following:
by striking the item relating to the district of New Jersey and inserting the following:
by striking the item relating to New Mexico and inserting the following:
by striking the items relating to New York and inserting the following:
by striking the items relating to North Carolina and inserting the following:
by striking the items relating to Ohio and inserting the following:
by striking the items relating to Oklahoma and inserting the following:
by striking the item relating to Oregon and inserting the following:
by striking the items relating to Pennsylvania and inserting the following:
by striking the item relating to Puerto Rico and inserting the following:
by striking the item relating to South Carolina and inserting the following:
by striking the items relating to Tennessee and inserting the following:
by striking the items relating to Texas and inserting the following:
by striking the item relating to Utah and inserting the following:
by striking the items relating to Virginia and inserting the following:
by striking the items relating to Washington and inserting the following:
by striking the items relating to Wisconsin and inserting the following: