; and (II) with respect to any covered candidate for the office of Member of Congress, income tax returns for the 2 most recent taxable years and every year the individual was in Federal elected office 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. 603. Transparency relating to candidates for Federal office and Members of Congress (a) In general Title I of the Ethics in Government Act of 1978 (5 U.S.C. App.) is amended by inserting after section 102A, as added by section 602 of this Act, the following: 102B. Disclosure relating to covered entities associated with Members of Congress and covered candidates (a) Definitions In this section— (1) the term close family member , with respect to a reporting individual, includes— (A) a parent of the reporting individual; (B) a spouse of the reporting individual; and (C) an adult child of the reporting individual; (2) the term covered candidate has the meaning given the term in section 102A(a); (3) the term covered entity means a corporation, company, firm, partnership, or other business enterprise; (4) the term gross receipts has the meaning given the term in section 993(f) of the Internal Revenue Code of 1986; (5) the term income tax return has the meaning given the term in section 102A(a); (6) the term Member of Congress means— (A) a 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 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