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S08832 Summary:

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S08832 Committee Votes:

S08832 Floor Votes:

S08832 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8832
 
                    IN SENATE
 
                                      July 20, 2020
                                       ___________
 
        Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
          printed to be committed to the Committee on Rules
 
        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     2  is REPEALED.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.
    21    (b) If a tax document is authorized by the commissioner  to  be  filed
    22  electronically,  then  any associated e-file authorization prescribed by
    23  the commissioner may be signed using an electronic  signature  compliant
    24  with any instructions prescribed by the commissioner.
    25    (c)  An  e-file  authorization signed electronically in the manner set
    26  forth in subsection (b) of this section shall have the  same  force  and
    27  effect  as a handwritten signature and may be provided to a tax preparer
    28  by electronic means.
    29    § 3. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11592-06-0