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While nobody has any expectation that such a bill could pass the Senate in its current makeup, the onus will be on Republicans to argue against the rationale for such a bill. Their argument for why Trump shouldn't release their tax returns, "It's none of your business," wasn't especially compelling when it was first made in 2016. However, in light of the President's insistence on repeating Russian propaganda, taking the side of Putin over our own intelligence community, and the revelation that he lied throughout 2016 about his Moscow Tower deal all the while denying he had any business dealings with Russia, revealing a candidate's tax returns demonstrates the importance of showing the American people that he isn't financially compromised in any way that would lead to him act in the best interests of a foreign government (as just one example).
https://www.cnn.com/2019/01/02/politics/trump-tax-returns-democrats/index.html
CNN)Democrats are making presidential tax returns a focal point in one of their first pieces of legislation, an effort to build the case to the American people that time is up on President Donald Trump keeping his own tax returns from the public, shutting what could be a window into his personal wealth.
According to two sources familiar with the discussions, Democrats will include a provision in their new bill that would require presidential nominees to disclose 10 years of tax returns shortly after they become the nominee. Vice presidents would also be required to disclose a decade of returns. The tax returns would then be posted on the Federal Election Commission's website for public viewing.
The 10-year requirement is new marker. At the end of last year, Democrats had disclosed H.R. 1 would require presidential candidates to release just three years of tax returns, but a source familiar with the process said that after reviewing precedent, the marker was moved to a decade of returns.
https://www.cnn.com/2019/01/02/politics/trump-tax-returns-democrats/index.html