H.R. 9640 · 117th Congress

Presidential Tax Filings and Audit Transparency Act of 2022

Introduced on Dec 21, 2022 by Richard E. Neal (D-MA-1). 24 cosponsors, all from the sponsor's party. Latest action (Dec 22, 2022): Received in the Senate.

Stage
Passed one chamber
Introduced
Dec 21, 2022
Cosponsors
24
0 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presidential income tax returns.

Subjects

  • Family relationships
  • Government ethics and transparency, public corruption
  • Government information and archives
  • Presidents and presidential powers, Vice Presidents
  • Tax administration and collection, taxpayers

Summary

By the Congressional Research Service (Passed House, Dec 22, 2022). Public domain.

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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Richard E. NealD-MA-1Sponsor

Democrats · 24

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

  1. On Passage
    Dec 22, 2022· House· Passage· Passed 222–201

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Dec 21, 2022Introduced in House
  2. Dec 21, 2022Introduced in House
  3. Dec 21, 2022 · HouseReferred to the House Committee on Ways and Means.
  4. Dec 21, 2022 · HouseRules 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.
  5. Dec 22, 2022 · HouseConsidered under the provisions of rule H. Res. 1529. (consideration: CR H9990-10002)
  6. Dec 22, 2022 · HouseRule 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.
  7. Dec 22, 2022 · HouseDEBATE - The House proceeded with one hour of debate on H.R. 9640.
  8. Dec 22, 2022 · HouseDEBATE - The House continued with debate on H.R. 9640.
  9. Dec 22, 2022 · HouseThe previous question was ordered pursuant to the rule.
  10. Dec 22, 2022 · HousePOSTPONED 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.
  11. Dec 22, 2022 · HouseConsidered as unfinished business. (consideration: CR H10029-10030)
  12. Dec 22, 2022Passed/agreed to in House: On passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539).House · Roll call 539
  13. Dec 22, 2022 · HouseOn passage Passed by the Yeas and Nays: 222 - 201 (Roll no. 539). (text: CR H9990-9992)House · Roll call 539
  14. Dec 22, 2022 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Dec 22, 2022 · SenateReceived in the Senate.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 5, 2026 · loaded Oct 5, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.