Bill Text: NY S00052 | 2025-2026 | General Assembly | Introduced

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Bill Title: Authorizes the use of an electronic signature by a person granted a power of attorney by a taxpayer with respect to documents submitted to the New York state department of taxation and finance and the New York city department of finance.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced) 2025-02-05 - ADVANCED TO THIRD READING [S00052 Detail]

Download: New_York-2025-S00052-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           52

                               2025-2026 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 8, 2025
                                       ___________

        Introduced  by  Sens. LIU, FERNANDEZ, GALLIVAN -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations

        AN ACT to amend the tax law, in relation to authorizing the  use  of  an
          electronic  signature  by  a  person  granted a power of attorney by a
          taxpayer with respect to documents submitted to  the  New  York  state
          department of taxation and finance and the New York city department of
          finance

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 171-k of the tax law, as amended by section  11  of
     2  part O of chapter 55 of the laws of 2012, is amended to read as follows:
     3    § 171-k. Electronic signature. (1) If any return or report relating to
     4  a  tax,  fee  or  other  imposition  administered by the commissioner is
     5  authorized by the commissioner to be  filed  electronically,  then  such
     6  return  or  report  shall  be  signed electronically consistent with the
     7  provisions of article three  of  the  state  technology  law;  provided,
     8  however,  that if the commissioner determines that electronic signatures
     9  that are used by the federal internal revenue service  in  tax  adminis-
    10  tration  are  not consistent with the provisions of article three of the
    11  state technology law, then the commissioner, after conferring  with  the
    12  office  of information technology services, may prescribe the manner and
    13  form of electronic signature on any such return or report.   Such  elec-
    14  tronic  signature  shall  conform, to the extent practicable, with elec-
    15  tronic signatures that are used by the federal internal revenue service.
    16  The use of such an electronic signature shall have the same validity and
    17  effect as the use of a signature affixed by hand.
    18    (2) Any person who has been authorized pursuant to a  valid  power  of
    19  attorney  form  administered  by  the  department  and the New York city
    20  department of finance ("POA-1 Form") that permits a taxpayer  to  bestow

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00476-01-5
        S. 52                               2

     1  authority  on  such  person  so that such person can lawfully act on the
     2  taxpayer's behalf as the taxpayer's representative before either of  the
     3  departments  may sign any document utilized by the department or the New
     4  York  city  department  of  finance  electronically  consistent with the
     5  provisions of article three of the state technology law. Unless  specif-
     6  ically  provided otherwise by law, such electronic signature may be used
     7  in lieu of a signature affixed by hand. The use of an electronic  signa-
     8  ture  shall  have the same validity and effect as the use of a signature
     9  affixed by hand. A verified electronic signature shall also be deemed to
    10  be acknowledged, when required by law.
    11    § 2. This act shall take effect on the one hundred twentieth day after
    12  it shall have become a law. Effective immediately, the addition,  amend-
    13  ment and/or repeal of any rule or regulation necessary for the implemen-
    14  tation  of  this act on its effective date are authorized to be made and
    15  completed on or before such date.