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.
STATE OF NEW YORK
________________________________________________________________________
5661
2019-2020 Regular Sessions
IN SENATE
May 10, 2019
___________
Introduced by Sen. LIU -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
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.
LBD11592-01-9
