Loading the public record
Loading the public record
Where They Stand is a nonpartisan guide to everyone running for Congress: their money, their own words and how incumbents voted. Find your ballot →
All recent votes117th CongressHouse
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.
Written by the nonpartisan Congressional Research Service, describing H.R. 9640 as passed House on Dec 22, 2022. It is not the text of the measure; a later amendment may have changed what it does.
House Dec 22, 2022
Presidential Tax Filings and Audit Transparency Act
Passed
222 Yea 201 Nay 8 not voting
Party-line vote 5 of 423 voting members broke with their own party: 5 Republicans.
DemocratsRepublicansFilled: YeaRing: NayGrey: not voting or present
431 members on this roll call, from the official House record. Party majorities need at least five voting members, so an independent never counts as breaking with a party.
Signing on is not a vote: a member can cosponsor H.R. 9640 and vote against it. 24 signed when it was filed.