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

Bill Title: Relates to the use of an electronic signature on a tax return by establishing that such electronic signature has the same force and effect as if the document was actually signed.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-05-20 - referred to ways and means [A07765 Detail]

Download: New_York-2019-A07765-Introduced.html

                STATE OF NEW YORK


                               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

        AN ACT to amend the tax law, in relation to the  use  of  an  electronic
          signature on a tax return

          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
     2  law,  as added by section 1 of part E of chapter 59 of the laws of 2014,
     3  is amended to read as follows:
     4    (2) In the case  of  an  electronically  filed  individual's  personal
     5  income  tax  return prepared by a tax preparer, an authorization to file
     6  any return, statement or other document required to be made pursuant  to
     7  this  article  signed by the taxpayer in accordance with the regulations
     8  or instructions prescribed by the commissioner  and  received  electron-
     9  ically  by  the  tax  preparer  shall satisfy the signature requirements
    10  under this article. The taxpayer's electronic signature, as described in
    11  the electronic signature and records act of the  state  technology  law,
    12  delivered  to  the  tax  preparer  digitally  on a New York state e-file
    13  signature form, shall have the same force and effect as if the  document
    14  was actually signed by him or her.
    15    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.