New York governor Andrew Cuomo has signed legislation opening up the possibility for Congress to access Donald Trump’s state tax returns through the Empire State’s government.

The bill was signed into law on Monday, and would allow New York officials to release the tax returns of public officials, if the records were requested by “congressional tax-related committees” citing “specified and legitimate legislative purpose” for the files.

“This bill gives Congress the ability to fulfil its Constitutional responsibilities, strengthen our democratic system, and ensure that no one is above the law,” Mr Cuomo, a Democrat who has positioned himself as a leading anti-Trump voice, said in a statement.

He continued: “Tax secrecy is paramount — the exception being for bona fide investigative and law enforcement purposes.”

A lawyer for Mr Trump, Jay Sekulow, called the bill “more presidential harassment”.

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The new law comes as committees in Congress have sought to get their hands on Mr Trump’s tax records, as a part of ongoing investigations into the president’s past and potentially present business deals.

Mr Trump, bucking decades of recent tradition for presidential candidates and presidents, has refused to release his tax returns. He initially cited an ongoing audit for that refusal.

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As a result of that lack of transparency, Mr Trump’s political career has been followed by questions on whether he has ties to foreign governments that could impact his decision making process.