Bill Text: NY A07765 | 2019-2020 | General Assembly | Amended

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Bill Title: Relates to the use of an electronic signature on tax documents collected by tax preparers.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-08-24 - SIGNED CHAP.167 [A07765 Detail]

Download: New_York-2019-A07765-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7765--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 20, 2019
                                       ___________

        Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
          Committee on Ways and Means -- recommitted to the  Committee  on  Ways
          and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN ACT to amend the tax law, in relation to use of electronic signatures
          on certain records collected by tax return preparers;  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:

     1    Section 1. Paragraph 2 of subsection (a) of section 653 of the tax law
     2  is REPEALED.
     3    § 2. The tax law is amended by adding a new section 171-aa to read  as
     4  follows:
     5    §  171-aa.  E-file  authorizations  collected by tax return preparers.
     6  (a) For purposes of this section, the following terms have the following
     7  meanings:
     8    (1) "E-file authorization" is a  record  collected  by  a  tax  return
     9  preparer.
    10    (2)  "Electronic  signature" has the definition set forth in the elec-
    11  tronic signatures and records act of the state technology law.
    12    (3) "Electronic means" is use of computer technology.
    13    (4) "Tax" means any tax or other matter administered  by  the  commis-
    14  sioner pursuant to this chapter or any other provision of law.
    15    (5) "Tax document" means a return, report or any other document relat-
    16  ing to a tax or other matter administered by the commissioner.
    17    (6)  "Tax  return  preparer" means any person who prepares for compen-
    18  sation, or who employs or engages one or more  persons  to  prepare  for
    19  compensation,  any  tax document. For purposes of this section, the term
    20  "tax return preparer" also includes a payroll service.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11592-04-0
        A. 7765--A                          2

     1    (b) If a tax document is authorized by the commissioner  to  be  filed
     2  electronically,  then  any associated e-file authorization prescribed by
     3  the commissioner may be signed using an electronic  signature  compliant
     4  with any instructions prescribed by the commissioner.
     5    (c)  An  e-file  authorization signed electronically in the manner set
     6  forth in subsection (b) of this section shall have the  same  force  and
     7  effect  as a handwritten signature and may be provided to a tax preparer
     8  by electronic means.
     9    § 3. This act shall take effect immediately.