S. 5275 — Presidential Tax Accountability and Audit Integrity Act

This section prohibits the Secretary of the Treasury from entering into or giving effect to any agreement, order, waiver, release, or similar instrument that affects Federal tax matters of the President, the President's relatives under section 152(d)(2), or related persons, if entered during the President's term. It requires the Secretary to submit to Congress and publicly release reports identifying affected taxpayers and compliance actions within 7 days of any such instrument and every 30 days thereafter through the earlier of 3 years after the President's term or rescission of the instrument. It extends the assessment and collection period for applicable taxes of affected persons by 3 years after the end of the President's term for instruments entered after January 20, 2025, and before enactment. It authorizes disclosure of return information to the public to implement these requirements.