; and (2) in the first undesignated paragraph, by inserting the President or Vice President, after Whoever, being . (b) Table of sections amendment The table of sections for chapter 23 of title 18, United States Code, is amended by striking the item relating to section 431 and inserting the following: 431. Contracts by the President, Vice President, or a Member of Congress. . 5. Presidential tax transparency (a) Disclosure requirement (1) in general Chapter 131 of title 5, United States Code, is amended— (A) by inserting after section 13104 the following: 13104A. Disclosure of tax returns (a) Definitions In this section— (1) the term covered candidate means an individual— (A) required to file a report under section 13103(c); and (B) who is nominated by a major party as a candidate for the office of President; and (2) the term covered individual means— (A) a President required to file a report under subsection (a) or (d) of section 13103; and (B) an individual who occupies the office of the President required to file a report under section 13103(e); (3) the term income tax return means, with respect to any covered candidate or covered individual, any return (within the meaning of section 6103(b) of the Internal Revenue Code of 1986) related to Federal income taxes, but does not include— (A) information returns issued to persons other than such covered candidate or covered individual, and (B) declarations of estimated tax