; (C) redact only such information properly withheld under this subsection from the submission of information or from any congressionally mandated report submitted under this subtitle; (D) identify where any such redaction is made in the submission or report; and (E) identify the exemption under which each such redaction is made. 9307. Implementation Except as provided in section 9304(b), this subtitle shall be implemented not later than 1 year after the date of enactment of this Act and shall apply with respect to congressionally mandated reports submitted to Congress on or after the date that is 1 year after such date of enactment. E Severability 9501. Severability If any provision of this title or amendment made by this title, or the application of a provision or amendment to any person or circumstance, is held to be unconstitutional, the remainder of this title and amendments made by this title, and the application of the provisions and amendment to any person or circumstance, shall not be affected by the holding. X Presidential and Vice-Presidential Tax Transparency 10001. 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 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, except that such term shall not include declarations of estimated tax) of— (A) such individual, other than information returns issued to persons other than such individual