BILL NUMBER: S52
SPONSOR: LIU
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing 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 and the New York city department of
finance
 
PURPOSE:
The purpose of this bill is to Authorize the use of an electronic signa-
ture by a person granted a power of attorney with respect to tax docu-
ments submitted
 
SUMMARY OF PROVISIONS:
Section 1 allows any person authorized to represent a taxpayer via the
power of attorney "POA-1" form to utilize their electronic signature in
the signing of documents and agreements on behalf of the taxpayer.
Section 2 provides the effective date.
 
JUSTIFICATION:
Currently, tax professionals which represent taxpayers before the NYS
Department of Financial Services or the NYC Department of Finance may
only hand-sign documents and agreements on their client's behalf. This
bill would allow accountants to utilize their electronic signature as
well.
This change reflects the new dynamic of remote work due to the effects
of Covid and new work-from-home protocols. Remote work and wor king from
home has become the norm for tax professionals. This would allow them to
more expeditiously resolve tax matters for their clients.
 
PRIOR LEGISLATIVE HISTORY:
06/04/24 PASSED SENATE, REFERRED TO GOVERNMENT OPERATIONS
01/06/23 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/05/22 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
TBD
 
EFFECTIVE DATE:
This act shall take effect on the one hundred twentieth day after it
shall have become a law.

Statutes affected:
S52: 171-k tax law