Authorizes the use of an electronic signature on documents submitted to the New York state department of taxation and finance; repealer, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9431
 
                           I N  A S S E M B L Y
 
                              January 5, 2026
                                ___________
 
 Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
   Committee on Governmental Operations
 
 AN ACT to amend the tax law, in relation to procedures for the use of an
   electronic signature on documents submitted  to  the  New  York  state
   department  of taxation and finance; to amend a chapter of the laws of
   2025 amending the tax law relating to authorizing the use of an  elec-
   tronic 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,
   as proposed in legislative bills numbers S. 52 and A. 249, in relation
   to  the effectiveness thereof; and to repeal certain provisions of the
   tax law relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 2 of section 171-k of the tax law, as added by
 a chapter of the laws of 2025 amending the tax law relating to authoriz-
 ing 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,  as proposed in legislative bills numbers S. 52
 and A. 249, is REPEALED.
   § 2. Section 171-k of the tax law is amended by adding two new  subdi-
 visions 2 and 3 to read as follows:
   (2)  THE  COMMISSIONER SHALL DEVELOP PROCEDURES FOR THE USE OR ACCEPT-
 ANCE OF SIGNATURES IN DIGITAL OR OTHER ELECTRONIC FORM ON  ANY  DECLARA-
 TION,  STATEMENT,  OR  OTHER  DOCUMENT  UTILIZED BY THE DEPARTMENT. SUCH
 ELECTRONIC SIGNATURE PROCEDURES SHALL CONFORM, TO THE  EXTENT  PRACTICA-
 BLE,  WITH  ELECTRONIC SIGNATURE PROCEDURES THAT ARE USED BY THE FEDERAL
 INTERNAL REVENUE SERVICE.
   (3) ANY PERSON AUTHORIZED PURSUANT TO A VALID POWER OF  ATTORNEY  FORM
 ADMINISTERED  BY  THE  DEPARTMENT  OR  THE  NEW  YORK CITY DEPARTMENT OF
 FINANCE TO ACT ON BEHALF OF A  TAXPAYER,  MAY  ELECTRONICALLY  SIGN  ANY
 DECLARATION,  STATEMENT, OR OTHER DOCUMENT REQUIRED TO BE SIGNED BY SUCH
 DEPARTMENT OR DEPARTMENTS PURSUANT TO AND CONSISTENT WITH THE ELECTRONIC
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00476-02-6
 A. 9431                             2
 
 SIGNATURE PROCEDURES SET FORTH IN THIS SECTION. THE USE OF SUCH AN ELEC-
 TRONIC SIGNATURE SHALL HAVE THE SAME VALIDITY AND EFFECT AS THE USE OF A
 SIGNATURE AFFIXED BY HAND.
   §  3.  Section 2 of a chapter of the laws of 2025 amending the tax law
 relating 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, as proposed in legislative
 bills numbers S. 52 and A. 249, is amended to read as follows:
   § 2. This act shall take effect [on  the  one  hundred  twentieth  day
 after  it  shall have become a law] JULY 1, 2027. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such date.
   § 4. This act shall take effect immediately; provided,  however,  that
 sections  one and two of this act shall take effect on the same date and
 in the same manner as a chapter of the laws of 2025 amending the tax law
 relating 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, as proposed in legislative
 bills numbers S. 52 and A. 249, takes effect.