Under a bill that is scheduled to be introduced this week, the commissioner of the New York Department of Taxation and Finance would be permitted to release any state tax return requested by leaders of three congressional committees for any “specific and legitimate legislative purpose.”

The bill is the most recent proposal from New York lawmakers trying to cast light on the president’s personal finances and business dealings, but it could also open the Democratic majorities in the Legislature to charges of politicizing state law to embarrass the president ahead of his expected re-election campaign.

State Senator Brad Hoylman, a Manhattan Democrat who is sponsoring the legislation, defended the bill, saying it is designed to be “a safety valve for any attempt by the White House to block the Congress from doing this at the federal level.”