Bill Text: NY A00182 | 2023-2024 | 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: Partisan Bill (Democrat 14-0)

Status: (Introduced) 2024-01-03 - referred to governmental operations [A00182 Detail]

Download: New_York-2023-A00182-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           182

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced  by M. of A. MAGNARELLI, STIRPE, TAPIA, SIMON, DARLING, CRUZ,
          BUTTENSCHON, CLARK, SAYEGH, GUNTHER, DAVILA, COOK  --  read  once  and
          referred to the Committee on Governmental 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.
                                                                   LBD00329-01-3
        A. 182                              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.