; (II) delegate the authorities and responsibilities of the Commission with respect to the matter to a subcommittee of the Commission; or (III) designate an officer or employee of the Commission who was not appointed by the President who appointed the member of the Commission recused from the matter to exercise the authorities and duties of the recused member with respect to the matter. (3) Any officer or employee who negligently violates paragraph (1) shall be subject to the penalties set forth in section 216. (4) For purposes of this section, the term particular matter shall have the meaning given the term in section 207(i). . 4. Contracts by the President or Vice President (a) Amendment Section 431 of title 18, United States Code, is amended— (1) in the section heading, by inserting the President, Vice President, or a after Contracts by ; and (2) in the first undesignated paragraph, by inserting the President or Vice President, after Whoever, being . (b) Table of sections amendment The table of sections for chapter 23 of title 18, United States Code, is amended by striking the item relating to section 431 and inserting the following: 431. Contracts by the President, Vice President, or a Member of Congress. . 5. Presidential Tax Transparency (a) In general Title I of the Ethics in Government Act of 1978 (5 U.S.C. App.) is amended— (1) by inserting after section 102 the following: 102A. Disclosure of tax returns (a) Definitions In this section— (1) the term covered candidate means an individual— (A) required to file a report under section 101(c); and (B) who is nominated by a major party as a candidate for the office of President; and (2) the term covered individual means— (A) a President required to file a report under subsection (a) or (d) of section 101; and (B) an individual who occupies the office of the President required to file a report under section 101(e); (3) the term major party has the meaning given the term in section 9002 of the Internal Revenue Code of 1986