California enacts law requiring presidential, gubernatorial candidates to disclose tax returns

On July 30, 2019, Governor Gavin Newsom (D) signed into law SB 27, requiring presidential and gubernatorial candidates to file copies of their last five federal income tax returns with the California secretary of state in order to qualify for placement on the primary election ballot. The law was set to take immediate effect.
In a statement, Newsom said, “The disclosure required by this bill will shed light on conflicts of interest, self-dealing, or influence from domestic and foreign business interest. The United States Constitution grants states the authority to determine how their electors are chosen, and California is well within its constitutional right to include this requirement.”
Later that day, Republican presidential candidate Roque De La Fuente filed suit against Secretary of State Alex Padilla (D) in federal district court, alleging that SB 27 violated Article II, Section 1, Clause 5 and the First and Fourteenth Amendments to the United States Constitution. Jay Sekulow, an attorney for President Donald Trump (R), also suggested the possibility of further legal action, saying, “The State of California’s attempt to circumvent the Constitution will be answered in court.”
Legal professionals differed in their initial assessment of the legality of SB 27. Adam Winkler, a constitutional law professor at the University of California, Los Angeles, said, “This new law raises some very interesting and novel constitutional issues. Because it is novel, it is hard to know how the courts would go, but there is plenty of reason to think courts will be hostile to California’s requirements.”
Erwin Chemerinsky, dean of the University of California, Berkeley, School of Law, said, “Although most cases dealing with ballot access have involved state and local elections, the constitutional principles are the same: State governments may set conditions for being listed on the ballot so long as they serve important interests and do not discriminate based on wealth or ideology.”
Gene Schaerr, a constitutional lawyer who has argued before the Supreme Court of the United States, said, “I see it as a serious problem on both constitutional grounds and especially on policy. You can imagine a host of other disclosures that states might want to adopt. If California could do this, some people would undoubtedly want to know whether candidates have ever been treated for a mental illness or denied insurance.”
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