The Republican Party and president Donald Trump have sued California over a new state law -- the Presidential Tax Transparency and Accountability Act -- requiring all candidates for U.S. president release their income tax returns to the state in order to stand in primaries. California is the first state that has passed such a law.

The GOP and Trump filed two lawsuits which make the same argument that this bill signed into law by Gov. Gavin Newsom (D-CA) on July 30, is unconstitutional since it adds an extra requirement to run for president.

The first lawsuit alleges the law is "a naked political attack against the sitting president of the United States.” It claims the law will "directly impede" Trump's chances of gaining the Republican nomination.

A second lawsuit filed by the Trump campaign Tuesday, argues states don’t have the power to supplement qualifications for president enumerated by the U.S. Constitution.

Trump is the first president since Gerald Ford in 1976 who hasn’t released his tax returns. Since 2016, Trump has claimed he hasn’t done so because his tax returns are still being audited by the Internal Revenue Service or IRS. Democrats and Trump’s foes scoff at the idea it’s taking the IRS more than three years to finish auditing Trump’s tax returns.

The Presidential Tax Transparency and Accountability Act or Senate Bill 27 applies to ballots for all Presidential and Gubernatorial candidates, regardless of party affiliation.

Under this law, two copies of the five most recent returns will need to be filed with the California Secretary of State’s Office at least 98 days before an election. One copy of the return will be identical to the version filed with the IRS.

The other copy will be a redacted version to be posted to the Secretary of State’s website within five days. The redactions will be reviewed by the Secretary of State to ensure they follow state protocol. The tax returns will be removed from the website once the election has ended.

The law states the California Legislature “finds and declares that a Presidential candidate’s income tax returns provide voters with essential information regarding the candidate’s potential conflicts of interest, business dealings, financial status, and charitable donations. The information in tax returns therefore helps voters to make a more informed decision.”

Gavin Newsom speaks
California GovernorGavin Newsom speaks during election night event on Nov. 6, 2018 in Los Angeles, California. Newsom recently called upon legislators to enact "systemic reforms" after two police officers were let off without charges for allegedly shooting and killing Stephon Clark, a black man, in his grandmother's home last year. Kevork Djansezian/Getty Images

The law also prohibits the California secretary of state from printing the name of the candidate on a primary election ballot, unless the candidate files copies of every tax return the candidate filed with the IRS in the five most recent taxable years.

Newsom responded to the twin lawsuits by tweeting:

"There's an easy fix Mr. President -- release your tax returns as you promised during the campaign and follow the precedent of every president since 1973.