candidate under section 101(c) with the Federal Election Commission to include a copy of the applicable income tax returns 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 applicable income tax return is not disclosed under subparagraph (A), the Federal Election Commission shall submit to the Secretary of the Treasury a request that the Secretary of the Treasury provide the Federal Election Commission with the applicable income tax return. (C) Publicly available Each applicable income tax return submitted under this paragraph shall be filed with the Federal Election Commission and made publicly available in the same manner as the information described in section 102(b). (D) Redaction of certain information Before making any applicable income tax return submitted under this paragraph available to the public, the Federal Election Commission shall redact such information as the Federal Election Commission, in consultation with the Secretary of the Treasury (or a delegate of the Secretary) and the Director of the Office of Government Ethics, determines appropriate. (3) Special rule with respect to returns disclosed under other authority For purposes of this subsection, in the case of any applicable income tax return which has been made publicly available pursuant to section 6103(q) of the Internal Revenue Code of 1986, the requirements of paragraphs (1)(A) and (2)(A) shall be satisfied with respect to such return if the covered individual or covered candidate (as the case may be) provides the location on the Internet where such disclosure has been made publicly available.