To require the disclosure of the Federal income tax returns of the President.

Presidential Tax Disclosure Act of 2017

This bill requires any individual holding the office of President to submit federal tax returns to the Office of Government Ethics (OGE). The individual must submit: (1) each return filed with the Internal Revenue Service (IRS) for any year ending while the individual is President, and (2) each return filed with the IRS for the three years before the individual assumed office.

After receiving the returns, the OGE must: (1) make the returns publicly available on the Internet, and (2) submit the returns to specified congressional committees.

No information may be redacted from the disclosed returns except for: (1) Social Security, tax identification, and account identification numbers; and (2) the names of any dependent of the taxpayer.

The bill establishes civil and criminal penalties to enforce the disclosure requirements. It also amends the Internal Revenue Code to permit the IRS to disclose to the OGE any federal tax return that is required to be disclosed by this bill, but has not been submitted to the OGE within a specified deadline.