So, as I stated when the dems were going after trumps taxes, they can only be legally requested by one of the chairmen of the appropriate committees when in closed executive session. This means they are subject to secrecy rules.
However, back then, the dems werent having any of that. They contended that if the investigators wanted his taxes, they irs had to hand them over.
The difference between the two situations here is, at present, there are allegations that go directly to bidens financial dealings, where his bank records could be central to the investigations. Back when the left was going after trump, they didn’t have any allegations of a crime, they just wanted trumps tax and business information so they could look at them to see if he committed s crime.