STATE OF NEW YORK
________________________________________________________________________
7765--A
2019-2020 Regular Sessions
IN ASSEMBLY
May 20, 2019
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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2 is REPEALED.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.
