Requires candidates for Governor, Lieutenant Governor, State Senate, and General Assembly to disclose federal income tax returns.

S 972 requires candidates for Governor, Lieutenant Governor, State Senate, and General Assembly to submit copies of their federal income tax returns for the five most recent taxable years to the Election Law Enforcement Commission when filing their required financial disclosure statements. Candidates must also provide written consent for public release of these returns, which the Commission will post on its website within seven days after receipt, after redacting any privileged or unlawful information. This bill directly affects all candidates for these statewide and legislative offices, mandating transparency in their financial disclosures as part of campaign finance reporting.