From the looks of it, this bill is specifically designed to target Trump and the Trump organization. If this were the case it would certainly be unconstitutional. It remains unclear if Governor Cuomo will sign the legislation.
The legislation would lift an existing state restriction on revealing an individual's tax returns. It says the state Commissioner of Taxation and Finance shall release those returns if requested by the House Ways and Means Committee, Finance Committee, or Joint Committee on Taxation.
Earlier versions of bills in the New York State Senate and Assembly allowed for the request of any New Yorker's tax returns, but on Wednesday, amendments passed that narrowed the scope to tax returns of certain officials including the president, vice president, members of Congress representing New York, and others.
If Democratic Gov. Andrew Cuomo signs the bill into law, Congress would be able to request someone's individual's tax returns from any year, as well as business tax returns for entities in which they have at least a ten percent voting share.
While it does not mention Trump or anyone else specifically, the legislation would make his tax returns, as well as the Trump Organization's returns, up for grabs. Cuomo said in the past that he would support a bill like this as long as it applies to everyone, but he will look over the details before making a final decision.