Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    52
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (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:
 
   Section 1. Section 171-k of the tax law, as amended by section  11  of
 part O of chapter 55 of the laws of 2012, is amended to read as follows:
   § 171-k. Electronic signature. (1) If any return or report relating to
 a  tax,  fee  or  other  imposition  administered by the commissioner is
 authorized by the commissioner to be  filed  electronically,  then  such
 return  or  report  shall  be  signed electronically consistent with the
 provisions of article three  of  the  state  technology  law;  provided,
 however,  that if the commissioner determines that electronic signatures
 that are used by the federal internal revenue service  in  tax  adminis-
 tration  are  not consistent with the provisions of article three of the
 state technology law, then the commissioner, after conferring  with  the
 office  of information technology services, may prescribe the manner and
 form of electronic signature on any such return or report.   Such  elec-
 tronic  signature  shall  conform, to the extent practicable, with elec-
 tronic signatures that are used by the federal internal revenue service.
 The use of such an electronic signature shall have the same validity and
 effect as the use of a signature affixed by hand.
   (2) ANY PERSON WHO HAS BEEN AUTHORIZED PURSUANT TO A  VALID  POWER  OF
 ATTORNEY  FORM  ADMINISTERED  BY  THE  DEPARTMENT  AND THE NEW YORK CITY
 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
 
 AUTHORITY  ON  SUCH  PERSON  SO THAT SUCH PERSON CAN LAWFULLY ACT ON THE
 TAXPAYER'S BEHALF AS THE TAXPAYER'S REPRESENTATIVE BEFORE EITHER OF  THE
 DEPARTMENTS  MAY SIGN ANY DOCUMENT UTILIZED BY THE DEPARTMENT OR THE NEW
 YORK  CITY  DEPARTMENT  OF  FINANCE  ELECTRONICALLY  CONSISTENT WITH THE
 PROVISIONS OF ARTICLE THREE OF THE STATE TECHNOLOGY LAW. UNLESS  SPECIF-
 ICALLY  PROVIDED OTHERWISE BY LAW, SUCH ELECTRONIC SIGNATURE MAY BE USED
 IN LIEU OF A SIGNATURE AFFIXED BY HAND. THE USE OF AN ELECTRONIC  SIGNA-
 TURE  SHALL  HAVE THE SAME VALIDITY AND EFFECT AS THE USE OF A SIGNATURE
 AFFIXED BY HAND. A VERIFIED ELECTRONIC SIGNATURE SHALL ALSO BE DEEMED TO
 BE ACKNOWLEDGED, WHEN REQUIRED BY LAW.
   § 2. This act shall take effect on the one hundred twentieth day after
 it shall have become a law. Effective immediately, the addition,  amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation  of  this act on its effective date are authorized to be made and
 completed on or before such date.