; and (4) the term major party has the meaning given the term in section 9002 of the Internal Revenue Code of 1986. (b) Disclosure (1) Covered individuals (A) In general In addition to the information described in subsections (a) and (b) of section 13104, a covered individual shall include in each report required to be filed under this subchapter a copy of the income tax returns of the covered individual for the 3 most recent taxable years for which a return have been filed with the Internal Revenue Service as of the date on which the report is filed. (B) Failure to disclose If an income tax return is not disclosed under subparagraph (A), the Director of the Office of Government Ethics shall submit to the Secretary of the Treasury a request that the Secretary of the Treasury provide the Director of the Office of Government Ethics with a copy of the income tax return. (C) Publicly available Each income tax return submitted under this paragraph shall be filed with the Director of the Office of Government Ethics and made publicly available in the same manner as the information described in subsections (a) and (b) of section 13104. (D) Redaction of certain information Before making any income tax return submitted under this paragraph available to the public, the Director of the Office of Government Ethics shall redact such information as the Director of the Office of Government Ethics, in consultation with the Secretary of the Treasury (or a delegate of the Secretary), determines appropriate. (2) Candidates (A) In general Not later than 15 days after the date on which a covered candidate is nominated, the covered candidate shall amend the report filed by the covered candidate under section 13103(c) with the Federal Election Commission to include a copy of the income tax returns of the covered candidate for the 3 most recent taxable years for which a return has been filed with the Internal Revenue Service. (B) Failure to disclose If an income tax return is not disclosed under subparagraph (A), the Federal Election