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Senate File 159 - IntroducedA Bill ForAn Act 1requiring federal income tax returns of candidates for
2president and vice president of the United States to be
3filed with the state commissioner of elections.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 49.32, Code 2017, is amended to read as
2follows:
349.32 Candidates for president in place of electors.
41. The candidates for electors of president and vice
5president of any political party or group of petitioners shall
6not be placed on the ballot, but in the years in which they
7are to be elected the names of candidates for president and
8vice president, respectively, of such parties or group of
9petitioners shall be placed on the ballot, as the names of
10candidates for United States senators are placed thereon, under
11their respective party, petition, or adopted titles for each
12political party, or group of petitioners, nominating a set of
13candidates for electors.
142. Notwithstanding subsection 1, the names of candidates
15for president and vice president of such parties or groups of
16petitioners shall not be placed on the ballot unless both of
17the candidates for the party or group of petitioners have, not
18less than fifty days before the general election, complied with
19the requirements of section 49.34.
20 Sec. 2. NEW SECTION. 49.34 Filing of federal income tax
21returns.
221. For a candidate for president’s or candidate for vice
23president’s name to be placed on the ballot pursuant to section
2449.32, the candidate shall file the following with the state
25commissioner:
26a. A copy of the candidate’s federal income tax returns,
27as that term is defined in section 6103(b)(1) of the Internal
28Revenue Code, for at least the five most recent tax years for
29which such a return has been filed with the Internal Revenue
30Service.
31b. A written consent, in such form as shall be prescribed
32by the state commissioner by rule, permitting the state
33commissioner to publicly disclose tax returns filed pursuant
34to paragraph “a”.
352. Within seven days after receiving the filings under
-1-1subsection 1, the state commissioner shall publish the
2filings on the state commissioner’s internet site. Prior
3to publishing, the state commissioner shall redact such
4information as the commissioner deems appropriate, in
5consultation with the director of revenue.
6EXPLANATION
7The inclusion of this explanation does not constitute agreement with
8the explanation’s substance by the members of the general assembly.
9This bill requires both of the candidates for the offices
10of president and vice president of the United States of a
11political party to file federal income tax returns in order
12for the names of both candidates to be placed on the general
13election ballot in Iowa.
14Under the bill, a candidate for either office is required
15to file the candidate’s federal income tax returns from the
16prior five years with the state commissioner of elections
17(secretary of state). The bill requires a presidential or vice
18presidential candidate to consent in writing to the public
19disclosure of the candidate’s tax returns, and requires the
20state commissioner to publish redacted returns and the written
21consent on the state commissioner’s internet site.
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2president and vice president of the United States to be
3filed with the state commissioner of elections.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 49.32, Code 2017, is amended to read as
2follows:
349.32 Candidates for president in place of electors.
41. The candidates for electors of president and vice
5president of any political party or group of petitioners shall
6not be placed on the ballot, but in the years in which they
7are to be elected the names of candidates for president and
8vice president, respectively, of such parties or group of
9petitioners shall be placed on the ballot, as the names of
10candidates for United States senators are placed thereon, under
11their respective party, petition, or adopted titles for each
12political party, or group of petitioners, nominating a set of
13candidates for electors.
142. Notwithstanding subsection 1, the names of candidates
15for president and vice president of such parties or groups of
16petitioners shall not be placed on the ballot unless both of
17the candidates for the party or group of petitioners have, not
18less than fifty days before the general election, complied with
19the requirements of section 49.34.
20 Sec. 2. NEW SECTION. 49.34 Filing of federal income tax
21returns.
221. For a candidate for president’s or candidate for vice
23president’s name to be placed on the ballot pursuant to section
2449.32, the candidate shall file the following with the state
25commissioner:
26a. A copy of the candidate’s federal income tax returns,
27as that term is defined in section 6103(b)(1) of the Internal
28Revenue Code, for at least the five most recent tax years for
29which such a return has been filed with the Internal Revenue
30Service.
31b. A written consent, in such form as shall be prescribed
32by the state commissioner by rule, permitting the state
33commissioner to publicly disclose tax returns filed pursuant
34to paragraph “a”.
352. Within seven days after receiving the filings under
-1-1subsection 1, the state commissioner shall publish the
2filings on the state commissioner’s internet site. Prior
3to publishing, the state commissioner shall redact such
4information as the commissioner deems appropriate, in
5consultation with the director of revenue.
6EXPLANATION
7The inclusion of this explanation does not constitute agreement with
8the explanation’s substance by the members of the general assembly.
9This bill requires both of the candidates for the offices
10of president and vice president of the United States of a
11political party to file federal income tax returns in order
12for the names of both candidates to be placed on the general
13election ballot in Iowa.
14Under the bill, a candidate for either office is required
15to file the candidate’s federal income tax returns from the
16prior five years with the state commissioner of elections
17(secretary of state). The bill requires a presidential or vice
18presidential candidate to consent in writing to the public
19disclosure of the candidate’s tax returns, and requires the
20state commissioner to publish redacted returns and the written
21consent on the state commissioner’s internet site.
-2-aw/sc