{"format":1,"id":"117-hr-9640","congress":117,"number":"H.R. 9640","kind":"bill","group":"bills","title":"Presidential Tax Filings and Audit Transparency Act of 2022","title_source":"Short Title(s) as Passed House","official_title":"To amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presidential income tax returns.","titles":[{"type":"Official Title as Introduced","title":"To amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presidential income tax returns."},{"type":"Display Title","title":"Presidential Tax Filings and Audit Transparency Act of 2022"},{"type":"Short Title(s) as Passed House","title":"Presidential Tax Filings and Audit Transparency Act of 2022"},{"type":"Short Title(s) as Introduced","title":"Presidential Tax Filings and Audit Transparency Act of 2022"}],"outcome":"passed_house","law_number":null,"introduced":"2022-12-21","chambers":{"house":{"status":"roll_call","date":"2022-12-22","vote":{"id":"117-2022-h539","question":"On Passage","title":"Presidential Tax Filings and Audit Transparency Act","result":"Passed","yea":222,"nay":201,"present":0,"not_voting":8,"source":"https://clerk.house.gov/evs/2022/roll539.xml"}},"senate":{"status":"na","date":null,"vote":null}},"president":{"status":"na","date":null},"vice_president_tie_breaker":null,"latest_action":{"text":"Received in the Senate.","date":"2022-12-22"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2022-12-22","stage":"Passed House","blocks":[{"k":"h","t":"Presidential Tax Filings and Audit Transparency Act of 2022"},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."}],"words":206},"summary":{"main_subject":{"text":"Amends the Internal Revenue Code of 1986 to require examination of Presidential income tax returns and public disclosure of those returns, related reports and audit materials.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}]},"core_areas":["Examination of Presidential income tax returns","Public disclosure of Presidential income tax returns, examination reports and audit materials","Definition of which returns count as Presidential income tax returns"],"what_it_does":[{"text":"Requires the Secretary to examine each Presidential income tax return, as rapidly as practicable after it is filed, to ascertain whether it is correct.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}},{"text":"Requires the Secretary to publish an initial report within 90 days after filing, periodic reports at intervals of not more than 180 days, and a final report within 90 days after the examination is completed, all on the Internet.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}},{"text":"Defines a Presidential income tax return as a relevant return of a President, the President's spouse, a corporation or partnership they control, certain estates, and certain trusts.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}},{"text":"Requires the Secretary to make public each Presidential income tax return and its audit materials, leaving out identification numbers, financial account numbers, names of minors and Treasury employees, and addresses other than city and State.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}},{"text":"Requires a public report on each request to extend the filing due date, stating whether it was granted or denied, and requires an examination if a return is not filed within 60 days after its due date.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}},{"text":"Applies the new requirements to returns, amendments and supplements filed, and failures to file that occur, after the date of enactment.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh#H552989F4D92540AFBD25A4F47E1CB32F"}}],"unexpected":[],"version":{"type":"Engrossed in House","date":"2022-12-22","rule":"passed","href":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text/eh"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-15","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/117th-congress/house-bill/9640","text":"https://www.congress.gov/bill/117th-congress/house-bill/9640/text"},"card":{"image":"card/item/117-hr-9640.png","v":"778212c65201","alt":"Votes on Record. H.R. 9640, 117th Congress: Presidential Tax Filings and Audit Transparency Act of 2022. House: 222 Yea, 201 Nay. Outcome: Passed House, 22 Dec 2022."}}