Senate
File
159
-
Introduced
SENATE
FILE
159
BY
BOLKCOM
,
BISIGNANO
,
TAYLOR
,
DVORSKY
,
DOTZLER
,
JOCHUM
,
MATHIS
,
and
PETERSEN
A
BILL
FOR
An
Act
requiring
federal
income
tax
returns
of
candidates
for
1
president
and
vice
president
of
the
United
States
to
be
2
filed
with
the
state
commissioner
of
elections.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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159
Section
1.
Section
49.32,
Code
2017,
is
amended
to
read
as
1
follows:
2
49.32
Candidates
for
president
in
place
of
electors.
3
1.
The
candidates
for
electors
of
president
and
vice
4
president
of
any
political
party
or
group
of
petitioners
shall
5
not
be
placed
on
the
ballot,
but
in
the
years
in
which
they
6
are
to
be
elected
the
names
of
candidates
for
president
and
7
vice
president,
respectively,
of
such
parties
or
group
of
8
petitioners
shall
be
placed
on
the
ballot,
as
the
names
of
9
candidates
for
United
States
senators
are
placed
thereon,
under
10
their
respective
party,
petition,
or
adopted
titles
for
each
11
political
party,
or
group
of
petitioners,
nominating
a
set
of
12
candidates
for
electors.
13
2.
Notwithstanding
subsection
1,
the
names
of
candidates
14
for
president
and
vice
president
of
such
parties
or
groups
of
15
petitioners
shall
not
be
placed
on
the
ballot
unless
both
of
16
the
candidates
for
the
party
or
group
of
petitioners
have,
not
17
less
than
fifty
days
before
the
general
election,
complied
with
18
the
requirements
of
section
49.34.
19
Sec.
2.
NEW
SECTION
.
49.34
Filing
of
federal
income
tax
20
returns.
21
1.
For
a
candidate
for
president’s
or
candidate
for
vice
22
president’s
name
to
be
placed
on
the
ballot
pursuant
to
section
23
49.32,
the
candidate
shall
file
the
following
with
the
state
24
commissioner:
25
a.
A
copy
of
the
candidate’s
federal
income
tax
returns,
26
as
that
term
is
defined
in
section
6103(b)(1)
of
the
Internal
27
Revenue
Code,
for
at
least
the
five
most
recent
tax
years
for
28
which
such
a
return
has
been
filed
with
the
Internal
Revenue
29
Service.
30
b.
A
written
consent,
in
such
form
as
shall
be
prescribed
31
by
the
state
commissioner
by
rule,
permitting
the
state
32
commissioner
to
publicly
disclose
tax
returns
filed
pursuant
33
to
paragraph
“a”
.
34
2.
Within
seven
days
after
receiving
the
filings
under
35
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159
subsection
1,
the
state
commissioner
shall
publish
the
1
filings
on
the
state
commissioner’s
internet
site.
Prior
2
to
publishing,
the
state
commissioner
shall
redact
such
3
information
as
the
commissioner
deems
appropriate,
in
4
consultation
with
the
director
of
revenue.
5
EXPLANATION
6
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
7
the
explanation’s
substance
by
the
members
of
the
general
assembly.
8
This
bill
requires
both
of
the
candidates
for
the
offices
9
of
president
and
vice
president
of
the
United
States
of
a
10
political
party
to
file
federal
income
tax
returns
in
order
11
for
the
names
of
both
candidates
to
be
placed
on
the
general
12
election
ballot
in
Iowa.
13
Under
the
bill,
a
candidate
for
either
office
is
required
14
to
file
the
candidate’s
federal
income
tax
returns
from
the
15
prior
five
years
with
the
state
commissioner
of
elections
16
(secretary
of
state).
The
bill
requires
a
presidential
or
vice
17
presidential
candidate
to
consent
in
writing
to
the
public
18
disclosure
of
the
candidate’s
tax
returns,
and
requires
the
19
state
commissioner
to
publish
redacted
returns
and
the
written
20
consent
on
the
state
commissioner’s
internet
site.
21
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