; and (II) in subparagraph (A), by inserting or such applicable income tax return, as applicable, after report . (2) Special rule for individuals who are covered candidates on date of enactment In the case of any individual who is a covered candidate (as defined in section 102A of the Ethics in Government Act of 1978, as added by paragraph (1)) on the date of the enactment of this Act, section 102A(b)(2)(A) shall be applied by substituting 30 days after the date of the enactment of the Presidential Audit and Tax Transparency Act for 15 days after the date on which a covered candidate is nominated . (b) Authority To disclose information (1) In general Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (23) Disclosure of return information of Presidents and certain Presidential candidates under Ethics in Government Act of 1978 (A) Disclosure of returns of Presidents (i) In general The Secretary shall, upon written request from the Director of the Office of Government Ethics pursuant to section 102A(b)(1)(B) of the Ethics in Government Act of 1978 provide to officers and employees of the Office of Government Ethics a copy of each applicable income tax return with respect to any covered individual who has been identified in such request. (ii) Disclosure to public The Director of the Office of Government Ethics may disclose to the public any applicable income tax return required to be submitted to the Director pursuant to section 102A(b)(1) of the Ethics in Government Act of 1978. (B) Disclosure of returns of certain candidates for President (i) In general The Secretary shall, upon written request from the Chairman of the Federal Election Commission pursuant to section 102A(b)(2)(B) of the Ethics in Government Act of 1978, provide to officers and employees of the Federal Election Commission a copy of each applicable income tax return with respect to any covered candidate who has been identified in such request. (ii) Disclosure to public The Federal Election Commission