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PRINTER'S NO. 892
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
905
Session of
2021
INTRODUCED BY BRIGGS, MADDEN, SANCHEZ, SCHWEYER, FREEMAN,
DeLUCA, KINKEAD AND CONKLIN, MARCH 15, 2021
REFERRED TO COMMITTEE ON STATE GOVERNMENT, MARCH 15, 2021
AN ACT
Amending the act of June 3, 1937 (P.L.1333, No.320), entitled
"An act concerning elections, including general, municipal,
special and primary elections, the nomination of candidates,
primary and election expenses and election contests; creating
and defining membership of county boards of elections;
imposing duties upon the Secretary of the Commonwealth,
courts, county boards of elections, county commissioners;
imposing penalties for violation of the act, and codifying,
revising and consolidating the laws relating thereto; and
repealing certain acts and parts of acts relating to
elections," providing for candidate disclosure of Federal
income tax returns.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of June 3, 1937 (P.L.1333, No.320), known
as the Pennsylvania Election Code, is amended by adding an
article to read:
ARTICLE XIV-A
CANDIDATE DISCLOSURE OF FEDERAL INCOME TAX RETURNS
Section 1401-A. Mandatory disclosure.
(a) Federal income tax return required.--Notwithstanding any
other provision of this act to the contrary, the name of a
candidate for the Office of President of the United States or
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for the Office of Governor of this Commonwealth shall not be
placed upon the official ballots or ballot labels of a political
party to be used in a primary election in any county of this
Commonwealth unless the candidate submits, with the nomination
petitions filed with the Secretary of the Commonwealth in
accordance with section 907, a copy of candidate's Federal
income tax return as defined under section 6103(b)(1) of the
Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. ยง
6103(b)(1)), for the five most recent tax years.
(b) Time for submission.--If a candidate under subsection
(a) has not filed a Federal income tax return with the Internal
Revenue Service for the tax year immediately preceding the
primary election, the candidate shall submit a copy of the
Federal income tax return to the Secretary of the Commonwealth
within five days of filing the tax return with the Internal
Revenue Service.
(c) Tax return not required.--The requirement in subsection
(a) shall not apply to a year in which the candidate was not
required to file a Federal income tax return with the Internal
Revenue Service.
Section 1402-A. Duties of Secretary of the Commonwealth.
It shall be the duty of the Secretary of the Commonwealth to:
(1) Provide sufficient notice, as soon as possible after
the last day fixed for the filing of nomination petitions, to
each county board of the name of a candidate for the Office
of the President of the United States or the Office of
Governor of this Commonwealth who failed to submit Federal
income tax returns with the nomination petitions in
accordance with section 1401-A. The notice shall stipulate
that the name of a candidate for the Office of President of
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the United States or for the Office of Governor of this
Commonwealth who failed to submit all Federal income tax
returns in accordance with section 1401-A shall not be placed
upon the official ballots or ballot labels of a political
party to be used at the primary election.
(2) Post the Federal income tax returns received from
each candidate for the Office of President of the United
States and the Office of Governor of this Commonwealth under
section 1401-A on the Department of State's publicly
accessible Internet website no later than seven days after
the Federal income tax returns are received in accordance
with section 1401-A.
Section 1403-A. Redaction.
Prior to the posting of a candidate's Federal income tax
return under section 1402-A(2) and following any necessary
consultation with any other governmental agency or authority, if
any, the Secretary of the Commonwealth shall redact:
(1) the Social Security number, Federal tax
identification number, if applicable, address and telephone
number of the candidate who submitted a Federal income tax
return under section 1401-A and any other individual listed
in the candidate's Federal income tax return; and
(2) any other redactions necessary to protect the
privacy of the candidate and other individuals listed in the
candidate's return.
Section 1404-A. Rules and regulations.
The Department of State shall promulgate rules and
regulations necessary to implement the provisions of this
article. The Secretary of the Commonwealth may consult with
county boards when promulgating rules and regulations.
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Section 2. This act shall take effect in 60 days.
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