section 102A of the Ethics in Government Act. (C) Applicable returns For purposes of this paragraph, the term applicable returns means, with respect to any candidate for the office of President, income tax returns for the 3 most recent taxable years for which a return has been filed as of the date of the nomination. . (2) Conforming amendments Section 6103(p)(4) of such Code, in the matter preceding subparagraph (A) and in subparagraph (F)(ii), is amended by striking or (22) and inserting (22), or (23) each place it appears. 1406. Sense of Congress regarding violations It is the sense of Congress that a violation of section 1402 or the Ethics in Government Act of 1978 (5 U.S.C. App.) by the President or the Vice President would constitute a high crime or misdemeanor under article II, section 4 of the Constitution of the United States. 1407. Rule of construction Nothing in this subtitle or an amendment made by this subtitle shall be construed to violate the Constitution of the United States. II Public financing 2001. Short title This title may be cited as the Empowering Citizens Act . A Reform of Presidential election financing 1 Primary elections 2101. Increase in and modifications to matching payments (a) Increase and modification (1) In general The first sentence of section 9034(a) of the Internal Revenue Code of 1986 is amended— (A) by striking an amount equal to the amount of each contribution and inserting an amount equal to 600 percent of the amount of each matchable contribution (disregarding any amount of contributions from any person to the extent that the total of the amounts contributed by such person for the election exceeds $200)