Legis Daily

Presidential Tax Filings and Audit Transparency Act of 2022

USA117th CongressHR-9640| House 
| Updated: 12/22/2022
Richard E. Neal

Richard E. Neal

Democratic Representative

Massachusetts

Cosponsors (24)
Dwight Evans (Democratic)Stacey E. Plaskett (Democratic)Stephanie N. Murphy (Democratic)Brian Higgins (Democratic)Terri A. Sewell (Democratic)Steven Horsford (Democratic)Jimmy Panetta (Democratic)Suzan K. DelBene (Democratic)Thomas R. Suozzi (Democratic)Danny K. Davis (Democratic)Daniel T. Kildee (Democratic)Brendan F. Boyle (Democratic)John B. Larson (Democratic)Donald S. Beyer (Democratic)Ron Kind (Democratic)Earl Blumenauer (Democratic)Mike Thompson (Democratic)Linda T. Sánchez (Democratic)Gwen Moore (Democratic)Jimmy Gomez (Democratic)Bradley Scott Schneider (Democratic)Lloyd Doggett (Democratic)Bill Pascrell (Democratic)Judy Chu (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
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 provides criteria for approving a request for an extension of the filing of a tax return and for failing to file a return within the required time period. 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.

Bill Text Versions

View Text
3 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Dec 21, 2022
Introduced in House
Dec 21, 2022
Referred to the House Committee on Ways and Means.
Dec 21, 2022
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.
Dec 22, 2022
Received in the Senate.
Dec 22, 2022
Considered under the provisions of rule H. Res. 1529. (consideration: CR H9990-10002)
Dec 22, 2022
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.
Dec 22, 2022
DEBATE - The House proceeded with one hour of debate on H.R. 9640.
Dec 22, 2022
DEBATE - The House continued with debate on H.R. 9640.
Dec 22, 2022
The previous question was ordered pursuant to the rule.
Dec 22, 2022
POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 9640, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Brady demanded the yeas and nays and the Chair postponed further proceedings on passage until a time to be announced.
Dec 22, 2022
Considered as unfinished business. (consideration: CR H10029-10030)
Dec 22, 2022
On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)
View Vote
Dec 22, 2022
Motion to reconsider laid on the table Agreed to without objection.
  • December 21, 2022
    Introduced in House


  • December 21, 2022
    Referred to the House Committee on Ways and Means.


  • December 21, 2022
    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.


  • December 22, 2022
    Received in the Senate.


  • December 22, 2022
    Considered under the provisions of rule H. Res. 1529. (consideration: CR H9990-10002)


  • December 22, 2022
    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.


  • December 22, 2022
    DEBATE - The House proceeded with one hour of debate on H.R. 9640.


  • December 22, 2022
    DEBATE - The House continued with debate on H.R. 9640.


  • December 22, 2022
    The previous question was ordered pursuant to the rule.


  • December 22, 2022
    POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 9640, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Brady demanded the yeas and nays and the Chair postponed further proceedings on passage until a time to be announced.


  • December 22, 2022
    Considered as unfinished business. (consideration: CR H10029-10030)


  • December 22, 2022
    On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)
    View Vote


  • December 22, 2022
    Motion to reconsider laid on the table Agreed to without objection.

Taxation

Related Bills

  • HRES 117-1529: 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.
Family relationshipsGovernment ethics and transparency, public corruptionGovernment information and archivesPresidents and presidential powers, Vice PresidentsTax administration and collection, taxpayers

Presidential Tax Filings and Audit Transparency Act of 2022

USA117th CongressHR-9640| House 
| Updated: 12/22/2022
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 provides criteria for approving a request for an extension of the filing of a tax return and for failing to file a return within the required time period. 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.

Bill Text Versions

View Text
3 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Dec 21, 2022
Introduced in House
Dec 21, 2022
Referred to the House Committee on Ways and Means.
Dec 21, 2022
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.
Dec 22, 2022
Received in the Senate.
Dec 22, 2022
Considered under the provisions of rule H. Res. 1529. (consideration: CR H9990-10002)
Dec 22, 2022
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.
Dec 22, 2022
DEBATE - The House proceeded with one hour of debate on H.R. 9640.
Dec 22, 2022
DEBATE - The House continued with debate on H.R. 9640.
Dec 22, 2022
The previous question was ordered pursuant to the rule.
Dec 22, 2022
POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 9640, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Brady demanded the yeas and nays and the Chair postponed further proceedings on passage until a time to be announced.
Dec 22, 2022
Considered as unfinished business. (consideration: CR H10029-10030)
Dec 22, 2022
On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)
View Vote
Dec 22, 2022
Motion to reconsider laid on the table Agreed to without objection.
  • December 21, 2022
    Introduced in House


  • December 21, 2022
    Referred to the House Committee on Ways and Means.


  • December 21, 2022
    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.


  • December 22, 2022
    Received in the Senate.


  • December 22, 2022
    Considered under the provisions of rule H. Res. 1529. (consideration: CR H9990-10002)


  • December 22, 2022
    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.


  • December 22, 2022
    DEBATE - The House proceeded with one hour of debate on H.R. 9640.


  • December 22, 2022
    DEBATE - The House continued with debate on H.R. 9640.


  • December 22, 2022
    The previous question was ordered pursuant to the rule.


  • December 22, 2022
    POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 9640, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Brady demanded the yeas and nays and the Chair postponed further proceedings on passage until a time to be announced.


  • December 22, 2022
    Considered as unfinished business. (consideration: CR H10029-10030)


  • December 22, 2022
    On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)
    View Vote


  • December 22, 2022
    Motion to reconsider laid on the table Agreed to without objection.
Richard E. Neal

Richard E. Neal

Democratic Representative

Massachusetts

Cosponsors (24)
Dwight Evans (Democratic)Stacey E. Plaskett (Democratic)Stephanie N. Murphy (Democratic)Brian Higgins (Democratic)Terri A. Sewell (Democratic)Steven Horsford (Democratic)Jimmy Panetta (Democratic)Suzan K. DelBene (Democratic)Thomas R. Suozzi (Democratic)Danny K. Davis (Democratic)Daniel T. Kildee (Democratic)Brendan F. Boyle (Democratic)John B. Larson (Democratic)Donald S. Beyer (Democratic)Ron Kind (Democratic)Earl Blumenauer (Democratic)Mike Thompson (Democratic)Linda T. Sánchez (Democratic)Gwen Moore (Democratic)Jimmy Gomez (Democratic)Bradley Scott Schneider (Democratic)Lloyd Doggett (Democratic)Bill Pascrell (Democratic)Judy Chu (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • HRES 117-1529: 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.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Family relationshipsGovernment ethics and transparency, public corruptionGovernment information and archivesPresidents and presidential powers, Vice PresidentsTax administration and collection, taxpayers