1. Short title This Act may be cited as the Presidential Tax Transparency Act of 2019 . 2. Presidential and Vice Presidential tax transparency (a) Definitions In this section— (1) The term covered candidate means a candidate of a major party in a general election for the office of President or Vice President. (2) The term major party has the meaning given the term in section 9002 of the Internal Revenue Code of 1986. (3) The term income tax return means, with respect to an individual, any return (as such term is defined in section 6103(b)(1) of the Internal Revenue Code of 1986) of such individual other than— (A) information returns issued to persons other than such individual, and (B) declarations of estimated tax. (4) The term Secretary means the Secretary of the Treasury or the delegate of the Secretary. (b) Disclosure (1) In general (A) Candidates for President and Vice President Not later than the date that is 15 days after the date on which an individual becomes a covered candidate, the individual shall submit to the Federal Election Commission a copy of the individual’s income tax returns for the 10 most recent taxable years for which a return has been filed with the Internal Revenue Service. (B) President and Vice President With respect to each taxable year for an individual who is the President or Vice President, not later than the due date for the return of tax for the taxable year, such individual shall submit to the Federal Election Commission a copy of the individual’s income tax returns for the taxable year and for the 9 preceding taxable years. (C) Transition rule for sitting Presidents and Vice Presidents Not later than the date that is 30 days after the date of enactment of this section, an individual who is the President or Vice President on such date of enactment shall submit to the Federal Election Commission a copy of the income tax returns for the 10 most recent taxable years for which a return has been filed with the Internal Revenue Service. (2) Failure to disclose If any requirement