Bill Text: IA SF159 | 2017-2018 | 87th General Assembly | Introduced

---

Bill Title: A bill for an act requiring federal income tax returns of candidates for president and vice president of the United States to be filed with the state commissioner of elections.

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Introduced - Dead) 2017-01-31 - Subcommittee: Feenstra, Chapman, and Jochum. S.J. 187. [SF159 Detail]

Download: Iowa-2017-SF159-Introduced.html

---

Senate File 159 - Introduced




                                 SENATE FILE       
                                 BY  BOLKCOM, BISIGNANO,
                                     TAYLOR, DVORSKY,
                                     DOTZLER, JOCHUM,
                                     MATHIS, and PETERSEN

                                      A BILL FOR

  1 An Act requiring federal income tax returns of candidates for
  2    president and vice president of the United States to be
  3    filed with the state commissioner of elections.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1597XS (5) 87
    aw/sc

PAG LIN



  1  1    Section 1.  Section 49.32, Code 2017, is amended to read as
  1  2 follows:
  1  3    49.32  Candidates for president in place of electors.
  1  4    1.  The candidates for electors of president and vice
  1  5 president of any political party or group of petitioners shall
  1  6 not be placed on the ballot, but in the years in which they
  1  7 are to be elected the names of candidates for president and
  1  8 vice president, respectively, of such parties or group of
  1  9 petitioners shall be placed on the ballot, as the names of
  1 10 candidates for United States senators are placed thereon, under
  1 11 their respective party, petition, or adopted titles for each
  1 12 political party, or group of petitioners, nominating a set of
  1 13 candidates for electors.
  1 14    2.  Notwithstanding subsection 1, the names of candidates
  1 15 for president and vice president of such parties or groups of
  1 16 petitioners shall not be placed on the ballot unless both of
  1 17 the candidates for the party or group of petitioners have, not
  1 18 less than fifty days before the general election, complied with
  1 19 the requirements of section 49.34.
  1 20    Sec. 2.  NEW SECTION.  49.34  Filing of federal income tax
  1 21 returns.
  1 22    1.  For a candidate for president's or candidate for vice
  1 23 president's name to be placed on the ballot pursuant to section
  1 24 49.32, the candidate shall file the following with the state
  1 25 commissioner:
  1 26    a.  A copy of the candidate's federal income tax returns,
  1 27 as that term is defined in section 6103(b)(1) of the Internal
  1 28 Revenue Code, for at least the five most recent tax years for
  1 29 which such a return has been filed with the Internal Revenue
  1 30 Service.
  1 31    b.  A written consent, in such form as shall be prescribed
  1 32 by the state commissioner by rule, permitting the state
  1 33 commissioner to publicly disclose tax returns filed pursuant
  1 34 to paragraph "a".
  1 35    2.  Within seven days after receiving the filings under
  2  1 subsection 1, the state commissioner shall publish the
  2  2 filings on the state commissioner's internet site. Prior
  2  3 to publishing, the state commissioner shall redact such
  2  4 information as the commissioner deems appropriate, in
  2  5 consultation with the director of revenue.
  2  6                           EXPLANATION
  2  7 The inclusion of this explanation does not constitute agreement with
  2  8 the explanation's substance by the members of the general assembly.
  2  9    This bill requires both of the candidates for the offices
  2 10 of president and vice president of the United States of a
  2 11 political party to file federal income tax returns in order
  2 12 for the names of both candidates to be placed on the general
  2 13 election ballot in Iowa.
  2 14    Under the bill, a candidate for either office is required
  2 15 to file the candidate's federal income tax returns from the
  2 16 prior five years with the state commissioner of elections
  2 17 (secretary of state).  The bill requires a presidential or vice
  2 18 presidential candidate to consent in writing to the public
  2 19 disclosure of the candidate's tax returns, and requires the
  2 20 state commissioner to publish redacted returns and the written
  2 21 consent on the state commissioner's internet site.
       LSB 1597XS (5) 87
       aw/sc