[EL] California apparently becomes first state to require pres candidates to show income tax returns

[D. A. Holtzman]

In the veto message, Gov. Jerry Brown said that “tax returns are by law 
confidential,” and this is true of federal law and federal tax 
returns.So state laws requiring disclosure of federal returns would 
likely be unconstitutional by virtue of the federal Supremacy Clause and 
preemption doctrine.

But can a state carve out an exception from confidentiality for the 
state’s own state tax returns?(While shielding any copies of federal 
returns that state returns include.) Could a state require disclosure of 
presidential/vice-presidential candidates’ state tax returns filed in 
other states that carve out such exceptions?

(The vetoed bill was about federal tax returns.  It would have defined  
“income tax return” as “any tax or information return, declaration of 
estimated tax, or claim for refund required by, or provided for or 
permitted under, the provisions of the Internal Revenue Code, and that 
is filed on behalf of, or with respect to any person, and any amendment 
or supplement thereto, including supporting schedules, attachments, or 
lists that are supplemental to, or part of, the return so filed.”)

   - dah



On 10/16/2017 4:07 AM, Rick Hasen wrote:
> The governor vetoed the bill: 
> http://www.latimes.com/politics/essential/la-pol-ca-essential-politics-updates-trump-tax-returns-veto-jerry-brown-1508092026-htmlstory.html
>
> Rick Hasen
> Sent from my iPhone. Please excuse typos.
> ------------------------------------------------------------------------
> *From:* Law-election <law-election-bounces at department-lists.uci.edu> 
> on behalf of Richard Winger <richardwinger at yahoo.com>
> *Sent:* Sunday, October 15, 2017 10:48:43 PM
> *To:* Election Law Listserv
> *Subject:* [EL] California apparently becomes first state to require 
> pres candidates to show income tax returns
> http://ballot-access.org/2017/10/15/apparently-california-has-become-the-first-state-to-require-presidential-candidates-to-reveal-their-tax-returns/ 
>
> Richard Winger 415-922-9779 PO Box 470296, San Francisco Ca 94147
>
>
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