(4) Timing of disclosures Any information required to be disclosed under paragraph (1) shall be disclosed and made publicly available not later than— (A) in the case of any income tax return referred to in paragraph (1)(A), 90 days after the date that such return is filed, (B) in the case of any report referred to in paragraph (1)(B), the deadline specified in section 7613(b) for disclosing such report, and (C) in the case of the audit materials referred to in paragraph (1)(C), 90 days after the completion of the examination (within the meaning of section 7613(b)(3)) with respect to the return to which such audit materials relate. . (c) Clerical amendment Subchapter A of chapter 78 of such Code is amended by redesignating the item relating to section 7613 as an item relating to section 7614 and by inserting after the item relating to section 7612 the following new item: Sec. 7613. Examination with respect to Presidential income tax returns. . (d) Effective date The amendments made by this subsection shall apply to returns, amendments, and supplements filed (and failures to file returns which occur) after the date of the enactment of this Act (and to reports and audit materials with respect to such returns, amendments, supplements, and failures). 3. Additional disclosure of tax returns by Presidents and certain Presidential candidates (a) In general (1) Disclosure requirement Title I of the Ethics in Government Act of 1978 (5 U.S.C. App.) is amended— (A) by inserting after section 102 the following: 102A. Disclosure of tax returns (a) Definitions In this section: (1) Applicable income tax return (A) In general The term applicable income tax return means, with respect to any taxable year, any return (within the meaning of section 6103(b) of the Internal Revenue Code of 1986) relating to Federal income taxes of— (i) a covered candidate or covered individual