SECTION 1. Section 8 of Chapter 53 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the word “filing”, in line 25, the following words:- “, unless the candidate named does not submit tax returns to the state secretary pursuant to section 123 of this chapter”.  

SECTION 2. Section 70E of Chapter 53 of the General Laws, as so appearing, is hereby amended by adding at the end thereof the following three sentences:-

Notwithstanding the other provisions of this section, any candidate or potential candidate for the office of president of the United States whose name is set to appear on the presidential primary ballot pursuant to this section shall, no later than five o’clock post meridian on the thirty-first of December, submit to the state secretary a certified and complete copy of that candidate or potential candidate’s federal income tax returns, as defined in section 6103(b)(1) of the United States internal revenue code, for the three most recent available years, as well as written consent to the state secretary for public disclosure of such returns. At least thirty days before the relevant presidential primary, the state secretary shall publish on the state secretary’s website all tax returns submitted pursuant to this section. The names of candidates or potential candidates who decline to submit both said income tax returns and a statement of financial interests filed pursuant to section 5 of chapter 268B shall not appear on the presidential primary ballot. 

SECTION 3. Chapter 53 of the General Laws, as so appearing, is hereby amended by adding the following section:-

Section 123. Not later than the second Tuesday in September immediately preceding a general election, a candidate for the office of president or vice president whose electors have been certified pursuant to section 6 or section 8 of this chapter, shall file with the state secretary a copy of his or her federal income tax returns, as defined in section 6103(b)(1) of the United States internal revenue code, for the five most recent available years, as well as written consent to the state secretary for public disclosure of such returns. At least fifty days before the general election, the state secretary shall publish on the state secretary’s website any and all income tax returns submitted pursuant to this section. The name of any candidate for president who declines to submit both said income tax returns and a statement of financial interests filed pursuant to Section 5 of Chapter 268B shall not appear on the general election ballot.  

SECTION 4. Section 5(a) of Chapter 268B of the General Laws, as so appearing, is hereby amended by adding the following 2 sentences:-

Every candidate for president or vice president of the United States who is affiliated with a political party shall file a statement of financial interests for the preceding calendar year with the commission at least thirty days before the presidential primary.  Every candidate for president or vice president of the United States who is not affiliated with a political party shall file a statement of financial interests for the preceding calendar year with the commission before the last Tuesday in August of the year in which a presidential election is to be held.

SECTION 5. The provisions of this act shall be deemed severable. If any part of this act shall be adjudged unconstitutional or invalid, such judgment shall not affect other valid parts thereof.