; (2) the term covered individual means— (A) a President, Vice President, or Member of Congress required to file a report under subsection (a) or (d) of section 101; and (B) an individual who occupies the office of the President, Vice President, or a Member of Congress required to file a report under section 101(e); (3) the term income tax return means, with respect to any covered candidate or covered individual, any return (within the meaning of section 6103(b) of the Internal Revenue Code of 1986) related to Federal income taxes, but does not include— (A) information returns issued to persons other than such covered candidate or covered individual; and (B) declarations of estimated tax; and (4) the term major party has the meaning given the term in section 9002 of the Internal Revenue Code of 1986. (b) Disclosure (1) Covered individuals (A) In general In addition to the information described in subsections (a) and (b) of section 102, a covered individual shall include in each report required to be filed under this title a copy of the income tax returns of the covered individual for— (i) with respect to the President or Vice President, the 8 most recent taxable years and every year the individual was in Federal elected office for which a return have been filed with the Internal Revenue Service as of the date on which the report is filed