; and (C) may not have a close personal or business relationship with the applicable covered individual. (d) Income tax A loss from a transaction or holding involving a covered financial instrument that is conducted in violation of this section may not be deducted from the amount of income tax owed by the covered individual. (e) Assets upon separation In the case of a spouse or dependent who ceases to be a covered individual, such spouse or dependent may regain control over any covered financial instrument that was placed into a qualified blind trust pursuant to subsection (a). (f) Proof of compliance (1) Submission A Member of Congress shall submit to the supervising ethics office a pledge of compliance with the requirements of this subchapter, and shall produce, upon request of the supervising ethics office, material or information determined by the supervising ethics committee to be necessary to indicate compliance with the provisions of this subchapter. (2) Certificate The supervising ethics office shall provide each Member of Congress in compliance with the provisions of this Act with a certificate of compliance. (3) Publication The supervising ethics office shall make available, on a publicly accessible website, all certificates issued under this subsection. 13153. Enforcement (a) Referral The supervising ethics office shall refer to the Attorney General the name of any covered individual who such office has reasonable cause to believe has willfully failed to comply with the requirements of section 13152. (b) Penalty (1) In general The Attorney General may bring a civil action in any appropriate United States district court against any covered individual who knowingly and willfully fails to comply with section 13152. The court in which such action is brought may assess against such individual a civil penalty in any amount, not to exceed $50,000. (2) Limitation A covered individual may not pay any penalty resulting from a civil action under paragraph (1) using— (A) funds from a Members’ Representational