2019 -- H 5727

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LC001111

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2019

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A N   A C T

RELATING TO ELECTIONS - PRESIDENTIAL CANDIDATES

     Introduced By: Representatives Tanzi, Craven, Fogarty, Bennett, and Barros

     Date Introduced: February 27, 2019

     Referred To: House Judiciary

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 17-4 of the General Laws entitled "Federal Elective Officers" is

hereby amended by adding thereto the following section:

     17-4-13. Disclosure of federal income tax returns.

     (a) Not later than fifty (50) days before a general presidential election all candidates for

president or vice president shall:

     (1) File with the state board of elections a copy of their federal income tax returns as

defined in 26 U.S.C. § 6103(b)(1) of the Internal Revenue Code of 1986, for at least the five (5)

most recent taxable years for which a return has been filed with the Internal Revenue Service; and

     (2) Provide written consent to the state board of elections in such form as shall be

prescribed by the state board of elections for the public disclosure of such returns pursuant to this

section.

     (b) Federal income tax returns filed with the state board of elections pursuant to this

section shall be made publicly available on the board's website no later than seven (7) days after

such filed income tax returns have been filed subject to redaction as authorized by subsection (c)

of this section.

     (c) Prior to making any federal income tax returns public, the state board of elections

shall redact such information contained in the returns as deemed needed in consultation with the

state tax administrator and state director of revenue as deemed needed.

     (d) Presidential candidates who fail to comply with the disclosure regulations of this

section shall not appear on the official general election ballot.

     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO ELECTIONS - PRESIDENTIAL CANDIDATES

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     This act would require all candidates for United States President and Vice President file

copies of their last five (5) years of federal income tax returns with the state board of elections no

later than fifty (50) days prior to the general election. The board would redact the returns as

needed and would post the returns on its website.

     This act would take effect upon passage.

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