Rpld §171-k sub 2, amd §171-k, Tax L; amd §2, Chap of 2025 (as proposed in S.52 & A.249)
Directs the commissioner of taxation and finance to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department and 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.
STATE OF NEW YORK
________________________________________________________________________
9431
IN ASSEMBLY
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:
1 Section 1. Subdivision 2 of section 171-k of the tax law, as added by
2 a chapter of the laws of 2025 amending the tax law relating to authoriz-
3 ing the use of an electronic signature by a person granted a power of
4 attorney by a taxpayer with respect to documents submitted to the New
5 York state department of taxation and finance and the New York city
6 department of finance, as proposed in legislative bills numbers S. 52
7 and A. 249, is REPEALED.
8 § 2. Section 171-k of the tax law is amended by adding two new subdi-
9 visions 2 and 3 to read as follows:
10 (2) The commissioner shall develop procedures for the use or accept-
11 ance of signatures in digital or other electronic form on any declara-
12 tion, statement, or other document utilized by the department. Such
13 electronic signature procedures shall conform, to the extent practica-
14 ble, with electronic signature procedures that are used by the federal
15 internal revenue service.
16 (3) Any person authorized pursuant to a valid power of attorney form
17 administered by the department or the New York city department of
18 finance to act on behalf of a taxpayer, may electronically sign any
19 declaration, statement, or other document required to be signed by such
20 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
1 signature procedures set forth in this section. The use of such an elec-
2 tronic signature shall have the same validity and effect as the use of a
3 signature affixed by hand.
4 § 3. Section 2 of a chapter of the laws of 2025 amending the tax law
5 relating to authorizing the use of an electronic signature by a person
6 granted a power of attorney by a taxpayer with respect to documents
7 submitted to the New York state department of taxation and finance and
8 the New York city department of finance, as proposed in legislative
9 bills numbers S. 52 and A. 249, is amended to read as follows:
10 § 2. This act shall take effect [on the one hundred twentieth day
11 after it shall have become a law] July 1, 2027. Effective immediately,
12 the addition, amendment and/or repeal of any rule or regulation neces-
13 sary for the implementation of this act on its effective date are
14 authorized to be made and completed on or before such date.
15 § 4. This act shall take effect immediately; provided, however, that
16 sections one and two of this act shall take effect on the same date and
17 in the same manner as a chapter of the laws of 2025 amending the tax law
18 relating to authorizing the use of an electronic signature by a person
19 granted a power of attorney by a taxpayer with respect to documents
20 submitted to the New York state department of taxation and finance and
21 the New York city department of finance, as proposed in legislative
22 bills numbers S. 52 and A. 249, takes effect.
