FACT CHECK: Trump released financial records required by law, but has been significantly less transparent than Biden, predecessors
HARRIS' CLAIM: "Joe Biden has been so incredibly transparent, and certainly by contrast, the president has not. Both in terms of health records, but also let's look at taxes. We now know because of great investigative journalism that Donald Trump paid $750 in taxes. When I first heard about it, I literally said, you mean $750,000? And it was like, no, $750. We now know Donald Trump owes and is in debt for $400 million."
PENCE'S CLAIM: "The president said those public reports are not accurate and the president's also released literally stacks of financial disclosures the American people can review just as the law allows."
FACT CHECK: As a presidential candidate in 2016 and as a sitting president since, Donald Trump has released annual financial disclosure reports filed to the Federal Election Commission and the Office of Government Ethics, as required by federal laws. Trump's annual personal financial records, which are nearly 100-pages each, show his source of income, other assets, as well as liabilities.
Trump, however, has not released his personal tax records, which is not required by law but has been a decades-long tradition that has been followed by his predecessors in the White House.
Biden and Harris have differentiated themselves from Trump by releasing their federal and state tax returns -- most recently just last week, showing Biden and his wife paid roughly $290,000 in taxes to the federal government in 2019, and Harris and her husband paid about $1.2 million in federal and state taxes last year.
Harris' claim that Trump paid just $750 in taxes comes from The New York Times' recent report. According to the Times, Trump's tax records show that he paid just $750 in federal income taxes the year he ran for president and his first year in the White House.
The report also stated that Trump is personally responsible for loans and other debts totaling $421 million, "with most of it coming due within four years."
--ABC News' Soorin Kim