Thursday, November 21, 2019

California High Court Strikes State Law Requiring Presidential Candidates to Disclose Taxes

A unanimous California Supreme Court ruled the state requirement that presidential candidates disclose their federal taxes violates the state constitution. The ruling is a significant victory for President Trump and the state's GOP.

The ruling notes that there are several pending lawsuits challenging the disclosure requirement under the U.S. Constitution. The California Supreme Court, however, limited its ruling to the state constitution. Because it's limited to the state constitution, it's final, and can't be appealed to the Supreme Court.

The California Presidential Tax Transparency and Accountability Act prohibits the Secretary of State from printing on a primary election ballot the name of a candidate for President of the United States who has not filed with the Secretary of State the candidate's federal income tax returns for the five most recent taxable years. But the state constitution, article II, section 5(c), provides:

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of the United States, and those whose names are placed on the ballot by petition, but excluding any candidate who has withdrawn by filing an affidavit of noncandidacy.

The state high court ruled that the Act impermissibly added a requirement for a candidate to be listed on the ballot, in violation of article II, section 5(c). As the court explained:

[A]rticle II, section 5(c) is most naturally read as conveying a rule of inclusivity for presidential primary elections that the Legislature cannot contravene. This reading is strongly supported by the history of the constitutional text that now appears in article II, section 5(c). This history establishes beyond fair dispute that this language was adopted to ensure that the ballots for parties participating in the presidential primary election would include all persons within said parties deemed to be "recognized candidates throughout the nation or throughout California for the office of President of the United States," except for those candidates who filed affidavits of noncandidacy, so that voters in the primary election would have a direct opportunity to vote for or against these candidates.

Because the relevant provisions of the Act condition a presidential candidate's placement on the primary ballot on compliance with an additional requirement that is concededly not a reasonable measure of whether the candidate is "recognized" as such throughout the nation or California, it conflicts with the rule specified by article II, section 5(c), and is for that reason invalid.

 

https://lawprofessors.typepad.com/conlaw/2019/11/california-high-court-strikes-state-law-requiring-presidential-candidates-to-disclose-taxes.html

Cases and Case Materials, Elections and Voting, News, Opinion Analysis, State Constitutional Law | Permalink

Comments

Post a comment