H.R. 8637

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8637 Introduced in House (IH)]

<DOC>

119th CONGRESS
2d Session
H. R. 8637

To require incumbent and aspiring Members of Congress to disclose their 
income tax returns, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 30, 2026

Ms. Stevens introduced the following bill; which was referred to the 
Committee on House Administration

_______________________________________________________________________

A BILL

To require incumbent and aspiring Members of Congress to disclose their 
income tax returns, and for other purposes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Release Your Taxes Act of 2026''.

SEC. 2. DISCLOSURE OF FEDERAL INCOME TAX RETURN.

(a) Definitions.--In this section:
(1) Appropriate congressional officials.--The term 
``appropriate congressional officials'' means the following:
(A) The Clerk of the House of Representatives.
(B) The Secretary of the Senate.
(2) Congressional candidate.--The term ``congressional 
candidate'' means a candidate, as such term is defined under 
section 301 of the Federal Election Campaign Act of 1971, who 
seeks nomination for election, or election, to the office of 
Senator or Representative in, or Delegate or Resident 
Commissioner to, the Congress.
(3) Member of congress.--The term ``Member of Congress'' 
means a Senator or Representative in, or a Delegate or Resident 
Commissioner to, the Congress.
(4) Tax return filing.--The term ``tax return filing'' 
means any of the following:
(A) Form 1040 and Schedule A filed with a return of 
tax under the Internal Revenue Code of 1986, or the 
equivalent successor forms or schedules.
(B) An application or request for extension of the 
due date for return of tax under such Code.
(C) The statement referred to in subsection (d)(3).
(b) Establishment of Tax Return Database.--The appropriate 
congressional officials shall--
(1) establish a database containing every tax return filing 
submitted to the appropriate congressional officials pursuant 
to this section; and
(2) prescribe from time to time such rules necessary to 
carry out this section.
(c) Publication of Database.--The appropriate congressional 
officials shall publish--
(1) the database established under subsection (b) on a 
website available to the general public under the authority of 
appropriate congressional officials; and
(2) each tax return filing received by the appropriate 
congressional officials through the database within 5 business 
days after the date on which the appropriate congressional 
officials received the filing.
(d) Disclosure Requirement.--
(1) In general.--An individual shall submit to the 
appropriate congressional officials a tax return filing 
pertaining to the individual not later than 2 business days 
after the date of the filing of the tax return filing pursuant 
to the Internal Revenue Code of 1986 if any of the following 
apply:
(A) The individual is a Member of Congress or a 
congressional candidate for any part of the tax year 
with respect to which the tax return filing pertains.
(B) The individual is a Member of Congress or a 
congressional candidate for any part of the calendar 
year in which the individual files the tax return 
filing.
(2) Change in office status after filing.--An individual 
who is not a Member of Congress or a congressional candidate on 
the date that the individual files a tax return filing 
pertaining to the individual and becomes a Member of Congress 
or congressional candidate after such date in the same calendar 
year shall submit the tax return filing to the appropriate 
congressional officials not later than 30 days after the 
individual becomes a Member of Congress or congressional 
candidate.
(3) Absence of tax return.--An individual who would be 
subject to the requirements under paragraph (1) or (2) if the 
individual were to be required to file a return of tax under 
the Internal Revenue Code of 1986 with respect to a tax year 
but is not actually required to file such a return for such tax 
year shall submit to the appropriate congressional officials a 
statement explaining that the individual is not required to 
file the return not later than the due date that would apply 
for filing the return.
(e) Failure of Compliance.--The appropriate congressional 
officials--
(1) shall include promptly in the website referred to in 
subsection (c)(1) the name of any individual who does not 
comply with a requirement under subsection (d) notwithstanding 
a duty to comply with the requirement; and
(2) shall not remove the name of such individual from the 
website unless and until--
(A) the individual complies with the requirement; 
or
(B) more than 6 years have elapsed after the date 
on which the individual is no longer a Member of 
Congress or a congressional candidate.
(f) Transition Provisions.--Not later than 30 days after the date 
of the enactment of this section, an individual who is a Member of 
Congress or a congressional candidate on such date shall submit to the 
appropriate congressional officials any tax return filing that was 
filed in the calendar year of the date of the enactment that would have 
been required to be submitted to the appropriate congressional 
officials under subsection (d) if this section were in effect from the 
start of the calendar year.
(g) Applicability.--This section shall apply with respect to a 
return of tax under the Internal Revenue Code of 1986 for a tax year 
that begins in 2025 or each succeeding year.
<all>