WASHINGTON — A House panel is due to examine proposals that would force the public disclosure of presidential and vice-presidential tax returns, a direct challenge from Democrats to President Trump’s norm-breaking decision not to reveal his own returns.

The hearing of the House Ways and Means subcommittee on oversight is scheduled for the afternoon of Feb. 7, two days after Trump visits Capitol Hill for his State of the Union address.

Rep. Richard Neal, D-Mass, says that he will move toward forcing President Donald Trump to release his tax returns and that he expects him to challenge the move in court. Aaron P. Bernstein/Bloomberg

The panel’s chairman, Rep. John Lewis, D-Ga., did not provide details about the hearing Thursday beyond its title, “Legislative Proposals and Tax Law Related to Presidential and Vice-Presidential Tax Returns,” and a list of witnesses.

Democrats have invited Noah Bookbinder, executive director of Citizens for Responsibility and Ethics in Washington; Steven Rosenthal of the Urban-Brookings Tax Policy Center; Joseph Thorndike of the nonprofit publisher Tax Analysts; and George Yin, a University of Virginia law professor and former senior aide to the Joint Committee on Taxation. Republicans could invite additional witnesses.

The hearing is a crucial first step for congressional Democrats who have said they plan to pursue multiple avenues to force Trump to disclose his own returns and also force future presidential and vice-presidential candidates to follow suit.

Before Trump withheld his returns during the 2016 campaign, citing ongoing audits, presidential candidates dating back four decades had provided at least some information about the taxes they had paid. In one extreme case, 2016 Republican candidate Jeb Bush released 33 years’ worth of returns.

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