; and (B) establishment of a constructive trust for the benefit of the United States, requiring an accounting and payment to the United States Treasury of all money and other things of value received by, or payable to, the former employee arising out of any breach or attempted breach of the pledge signed by the former appointee. 916. General provisions (a) Severability If any provision of this subtitle or the application of such provision is held to be invalid, the remainder of this subtitle and other dissimilar applications of such provision shall not be affected. (b) Rule of construction Nothing in this subtitle shall be construed to impair or otherwise affect— (1) the authority granted by Federal law to any Executive agency, or the head thereof; or (2) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals. (c) Implementation This subtitle shall be implemented consistent with applicable law and subject to the availability of appropriations. (d) Rule of construction This subtitle is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. X Presidential and Vice Presidential Tax Transparency 1001. Presidential and Vice Presidential tax transparency (a) Definitions In this section— (1) The term covered candidate means a candidate of a major party in a general election for the office of President or Vice President. (2) The term income tax return means, with respect to an individual, any return (as such term is defined in section 6103(b)(1) of the Internal Revenue Code of 1986, except that such term shall not include declarations of estimated tax) of— (A) such individual, other than information returns issued to persons other than such individual