Can New York Publish President Trump's State Tax Returns?
CONCLUSION
As the home state of President Trump, New York has unique access to state tax returns that would reveal much about the Presidents financial interests and taxpaying past. It has the opportunity to pass legislation that would bolster the longstanding norm of presidential tax transparencya norm that, when followed, enhances tax morale and allows voters to make more informed choices about the individuals who will lead them. While it is impossible to predict litigation outcomes with 100% certainty, the best reading of existing precedents and statutes suggests that federal law does not stand in New Yorks way. If President Trump persists in his refusal to release his tax returns, and if the House and Senate leadership continues to block a floor vote on disclosure, New York lawmakers can ensure that the decades-old norm of presidential tax transparency lives another day.
http://www.yalelawjournal.org/forum/can-new-york-publish-president-trumps-state-tax-returns