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Bill > HR9640


US HR9640

US HR9640
Presidential Tax Filings and Audit Transparency Act of 2022


summary

Introduced
12/21/2022
In Committee
12/21/2022
Crossed Over
12/22/2022
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

AN ACT To amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presi- dential income tax returns.

AI Summary

This bill, the Presidential Tax Filings and Audit Transparency Act of 2022, amends the Internal Revenue Code to require the Secretary of the Treasury to conduct a timely examination of any presidential income tax return and publicly disclose reports on the status and results of such examination. The bill defines "presidential income tax return" broadly to include returns of the president, their spouse, and any related corporations, partnerships, estates, or trusts. The bill also requires the disclosure of certain "audit materials" related to these examinations, with limited exceptions for sensitive personal information. The amendments made by this bill would apply to returns, amendments, and failures to file returns after the date of enactment.

Committee Categories

Budget and Finance

Sponsors (25)

Last Action

Received in the Senate. (on 12/22/2022)

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