SB 1097 Summary

• Requires presidential primary candidates to publicly disclose three years of federal income tax returns by filing with the Secretary of State no later than 75 days before the primary, with returns published on the Secretary's website within 7 days.

• Prevents candidates for presidential primary ballot placement from being listed unless they have disclosed federal tax returns for the three years immediately preceding the primary.

• Requires gubernatorial and lieutenant gubernatorial candidates to publicly disclose three years of federal income tax returns, with filing deadlines varying by nomination method (14 days after convention or 63 days before primary).

• Extends tax return disclosure requirements to presidential general election candidates, presidential electors, and write-in candidates for Governor or Lieutenant Governor, with returns published online within 7 days of filing.

• Exempts candidates who have already publicly disclosed federal income tax returns in compliance with earlier disclosure deadlines from making duplicate disclosures.