Wisconsin lawmakers will again be considering legislation to require presidential and vice presidential candidates to disclose their federal tax returns.
Rep. David Crowley (D) and Sen. Dave Hansen (D) proposed A.B. 401 and S.B. 372, respectively, on August 29. The bills would require candidates for president or vice president to submit copies of their three most recent federal tax returns along with their declaration of candidacy. The state Elections Commission would be required to redact Social Security or taxpayer identification numbers and host the returns on its website within 48 hours of receiving the returns.
The legislation follows in the footsteps of S.B. 166 and A.B. 257, similar bills filed by Crowley and Hansen in the 2017–2018 legislative session that died in committee.
Crowley acknowledged to Tax Notes September 9 that with the current makeup of the Assembly Committee on Campaigns and Elections (to which A.B. 401 was referred) and the Senate Committee on Government Operations, Technology and Consumer Protection (to which S.B. 372 was referred), he doesn’t see the legislation going anywhere.
“Even though it may not happen this session, it doesn’t mean we can’t have that conversation. I believe the public deserves to weigh in on this; it’s a serious matter if we want to continue to maintain the integrity of our elections and make sure our presidential candidates are transparent in their financial dealings,” Crowley told Tax Notes.
According to the National Conference of State Legislatures' election legislation database, 27 states, including Wisconsin, filed similar presidential tax return bills in 2018. All of those bills died, except for California's S.B. 149, which was vetoed. In 2019, 19 states filed similar legislation in 35 bills, though some varied in requiring the candidates for governor (Pennsylvania’s H.B. 583) or for all statewide elected offices (New York’s A.B. 4493) to also disclose their tax returns.
As of September 9, 16 of the 2019 bills had failed and 19 were still pending; only one bill got approved. California’s S.B. 27 was signed by Gov. Gavin Newsom (D) July 30.
On August 5, the conservative foundation Judicial Watch sued California over the new law, arguing that it will add new qualifications to run for president, which states lack the authority to do. The next day, President Trump’s campaign and the Republican National Committee filed similar suits challenging the California law. Plaintiffs in all the suits sought an injunction to block the law.
California has defended the constitutionality of S.B. 27, arguing in a September 5 brief that it is a ballot-access requirement, which states do have the authority to impose.
Crowley said he and his fellow legislators are watching the California case closely as it goes through the legal process.