California Supreme Court finds bill requiring presidential candidates to disclose income tax returns unconstitutional


On November 21, 2019, the California Supreme Court ruled unanimously that SB 27, which requires presidential candidates to file copies of their income tax returns with the California secretary of state in order to qualify for placement on the primary ballot, violates Article II, Section 5(c) of the state constitution.
 
Article II, Section 5(c) stipulates that “the Legislature shall provide for partisan elections for presidential candidates, and political party and party central committees, including an open presidential primary whereby the candidates on the ballot are those found by the Secretary of State to be recognized candidates throughout the nation or throughout California for the office of President of the United States, and those whose names are placed on the ballot by petition, but excluding any candidate who has withdrawn by filing an affidavit of noncandidacy.”
 
Chief Justice Tani Cantil-Sakauye, joined by Associate Justices Goodwin Liu, Mariano-Florentino Cuéllar, Carol Corrigan, Leondra Kruger, Ming Chin, and Joshua Groban, wrote the following in the court’s opinion: “The Legislature may well be correct that a presidential candidate’s income tax returns could provide California voters with important information. But Article II, Section 5(c) embeds in the state Constitution the principle that, ultimately, it is the voters who must decide whether the refusal of a ‘recognized candidate throughout the nation or throughout California for the office of President of the United States’ to make such information available to the public will have consequences at the ballot box.”
 
Enforcement of SB 27, which was signed into law by Governor Gavin Newsom (D) on July 30, 2019, had already been enjoined by Judge Morrison England of the U.S. District Court for the Eastern District of California. In his opinion, dated October 1, 2019, England wrote, “[The] Court finds that Plaintiffs are likely to prevail on the merits of their arguments that the Act 1) violates the Presidential Qualifications Clause contained in Article II of the United States Constitution; 2) deprives Plaintiffs of their rights to associate and/or to access the ballot, as guaranteed by the First Amendment of the Constitution; 3) further violates the Constitution’s Equal Protection Clause as set forth in the Fourteenth Amendment; and 5) is preempted by the provisions of [the Ethics in Government Act of 1978] in any event.”
 
On October 8, 2019, Padilla appealed this latter ruling to the U.S. Court of Appeals for the Ninth Circuit, which has yet to weigh in on the matter.
 
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