DE SB28

Requires major party candidates for President and Vice President to file copies of their federal income tax returns for at least the 5 most recent taxable years with the Delaware Commissioner of Elections no later than 50 days before the general election.

Mandates candidates provide written consent to the Commissioner of Elections for public disclosure of their tax returns.

Requires the Commissioner of Elections to make filed tax returns publicly available on the Department of Elections website within 7 days of filing, subject to appropriate redactions determined in consultation with the Director of the Division of Revenue.

Prevents candidates who fail to timely file required tax returns and written consent from appearing on Delaware's official general election ballot.