; and (B) an individual who occupies the office of Member of Congress and is required to file a report under section 101(e); and (7) the term reporting individual means— (A) a covered candidate; or (B) a Member of Congress. (b) Disclosure (1) Members of Congress (A) In general On and after the date that is 180 days after the date on which the Director of the Office of Public Integrity, in consultation with the Federal Election Commission, promulgates regulations under paragraph (3), in addition to the information described in subsections (a) and (b) of section 102, a Member of Congress shall include in each report required to be filed under this title, with respect to the 2 most recent taxable years and every year the Member of Congress was in Federal elected office for which an income tax return has been filed with the Internal Revenue Service as of the date on which the report is filed— (i) a statement of the name of any covered entity— (I) in which the Member of Congress has a significant direct or indirect ownership interest; and (II) that has gross receipts that meet or exceed the threshold value established by regulations promulgated pursuant to paragraph (3); (ii) a copy of any income tax return filed by a covered entity described in clause (i) for any taxable year ending with or within such years; and (iii) in the case of a covered entity described in clause (i) that is a privately owned or closely held covered entity, a statement of— (I) each— (aa) asset of the covered entity; and (bb) liability of the covered entity; (II) all— (aa) income from sources within the United States, as described in section 861 of the Internal Revenue Code of 1986; and (bb) income from sources without the United States, as described in section 862 of the Internal Revenue Code of 1986; (III) the name of each co-owner or co-member of the covered entity