According to two sources familiar with the discussions, Democrats will include in their new bill a provision requiring presidential candidates to submit 10 years of tax returns shortly after taking office. Vice Presidents would also need to disclose a decade of returns. The tax returns would then be published on the website of the Federal Election Commission for Public Viewing.
The 10-year requirement is a new brand. At the end of last year, the Democrats had announced that HR would require 1 presidential candidate to release just three years of tax returns, but a source familiar with the case indicated that after a precedent review, the markers had been postponed to a decade of tax return.  The provision would be included in HR 1, a far-reaching bill that makes major ethical changes and sets democratic priorities in voting and health care. It is not expected that legislation be passed by the Republican-controlled Senate or signed by Trump, a Republican. However, the committees will have the opportunity to set Democrats' priorities in the new Congress.
The House Ways and Means Committee had planned to hold a hearing at the end of January on the tax rules in H.R. 1 hold. However, it could slide into February, depending on how Washington was consumed in part and how the House Democrats had spent their time negotiating for the reopening of the government.