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Alternatives To California’S Sb 27: Incentivizing The Release Of Tax Returns Without Restricting Ballot Access, Matthew Tang Nov 2020

Alternatives To California’S Sb 27: Incentivizing The Release Of Tax Returns Without Restricting Ballot Access, Matthew Tang

Loyola of Los Angeles Law Review

Donald Trump is the first President since 1977, and the first major- party nominee since 1980, to refuse to release any of his federal income tax returns. This break in tradition has led lawmakers in at least twenty- five states to propose legislation requiring presidential candidates to disclose their tax returns in order to appear on state ballots. California is one of those states. On July 30, 2017, California Governor Gavin Newsom signed SB 27 into law, effectively barring presidential candidates who have not made available for public inspection the last five years of their income tax returns from appearing …