Presidential Tax Filings and Audit Transparency Act of 2022

Summary

Presidential Tax Filings and Audit Transparency Act of 2022 This bill requires the Internal Revenue Service (IRS) to conduct an examination to determine the correctness of a Presidential income tax return as rapidly as practicable after it is filed. The IRS must disclose and make publicly available (on the internet) an initial report, periodic reports, and a final report on the examination of such tax returns. The final report must include the date on which the IRS examination of the return was completed, a list of audit materials, and a description of each proposed adjustment to a return and any controversy relating to its examination. This disclosure of tax return information is an exception to the general rule of confidentiality of taxpayer returns. The bill defines Presidential income tax return as any relevant income tax return of (1) a president while the president is in office, (2) the spouse of a president, (3) a corporation or partnership controlled by a president or a president's spouse, and (4) the estate of a president or a president's spouse.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 21 December 2022

   Reported

   Rules Committee Resolution H. Res. 1529 Reported to House. Rule provides for consideration of H.R. 9640 and S. 1942. Measure will be considered read. Bill is closed to amendments. Rule provides for one hour of debate on each measure. Also provides for a motion to recommit H.R. 9640 and a motion to commit S. 1942. H. Res. 693 and H. Res. 1434 are adopted. Provides for the Majority Leader or a designee that the House suspend the rules as though under clause 1 of rule XV with respect to multile measures.

   Source: Floor

2. 21 December 2022

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 21 December 2022

   Introduced

   Introduced in House

   Source: IntroReferral

4. 21 December 2022

   Introduced

   Introduced in House

   Source: IntroReferral

5. 22 December 2022

   Introduced

   Received in the Senate.

   Source: IntroReferral

6. 22 December 2022

   Passed

   Motion to reconsider laid on the table Agreed to without objection.

   Source: Floor

7. 22 December 2022

   Vote

   On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)

   Source: Floor

8. 22 December 2022

   Vote

   Passed/agreed to in House: On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539).

   Source: Floor

9. 22 December 2022

   Floor

   Considered under the provisions of rule H. Res. 1529. (consideration: CR H9990-10002)

   Source: Floor

10. 22 December 2022

    Floor

    Rule provides for consideration of H.R. 9640 and S. 1942. Measure will be considered read. Bill is closed to amendments. Rule provides for one hour of debate on each measure. Also provides for a motion to recommit H.R. 9640 and a motion to commit S. 1942. H. Res. 693 and H. Res. 1434 are adopted. Provides for the Majority Leader or a designee that the House suspend the rules as though under clause 1 of rule XV with respect to multile measures.

    Source: Floor

11. 22 December 2022

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

Votes

Versions

• Engrossed in House · 22 December 2022 · Download file
• Received in Senate · 22 December 2022 · Download file
• Introduced in House · 21 December 2022 · Download file

Documents

8 official files

• Received in Senate (text)

  Received in Senate · EN · 22 December 2022

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• Received in Senate (PDF)

  Received in Senate · EN · 22 December 2022

  ViewDownloadOpen at official source

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• Engrossed in House (text)

  Engrossed in House · EN · 22 December 2022

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• Engrossed in House (PDF)

  Engrossed in House · EN · 22 December 2022

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• Passed House

  summary · EN · 22 December 2022

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• Introduced in House (text)

  Introduced in House · EN · 21 December 2022

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  Vertaal document

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• Introduced in House (PDF)

  Introduced in House · EN · 21 December 2022

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  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Introduced in House

  summary · EN · 21 December 2022

  Open at official source

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  Vertaal document

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Sponsors

• Rep. Neal, Richard E. [D-MA-1] · D · Sponsor
• Rep. Doggett, Lloyd [D-TX-37] · D · Sponsor
• Rep. Thompson, Mike [D-CA-4] · D · Sponsor
• Rep. Larson, John B. [D-CT-1] · D · Sponsor
• Rep. Blumenauer, Earl [D-OR-3] · D · Sponsor
• Rep. Kind, Ron [D-WI-3] · D · Sponsor
• Rep. Pascrell, Bill, Jr. [D-NJ-9] · D · Sponsor
• Rep. Davis, Danny K. [D-IL-7] · D · Sponsor
• Rep. DelBene, Suzan K. [D-WA-1] · D · Sponsor
• Rep. Chu, Judy [D-CA-28] · D · Sponsor
• Rep. Moore, Gwen [D-WI-4] · D · Sponsor
• Rep. Kildee, Daniel T. [D-MI-5] · D · Sponsor
• Rep. Boyle, Brendan F. [D-PA-2] · D · Sponsor
• Rep. Beyer, Donald S. [D-VA-8] · D · Sponsor
• Rep. Evans, Dwight [D-PA-3] · D · Sponsor
• Rep. Suozzi, Thomas R. [D-NY-3] · D · Sponsor
• Rep. Panetta, Jimmy [D-CA-19] · D · Sponsor
• Rep. Murphy, Stephanie N. [D-FL-7] · D · Sponsor
• Rep. Gomez, Jimmy [D-CA-34] · D · Sponsor
• Rep. Horsford, Steven [D-NV-4] · D · Sponsor
• Del. Plaskett, Stacey E. [D-VI-At Large] · D · Sponsor
• Rep. Schneider, Bradley Scott [D-IL-10] · D · Sponsor
• Rep. Sánchez, Linda T. [D-CA-38] · D · Sponsor
• Rep. Higgins, Brian [D-NY-26] · D · Sponsor
• Rep. Sewell, Terri A. [D-AL-7] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← Providing for consideration of the bill (H.R. 9640) to amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presidential income tax returns; providing for consideration of the bill (S. 1942) to standardize the designation of National Heritage Areas, and for other purposes; and for other purposes.