summary
Introduced
06/18/2019
06/18/2019
In Committee
06/18/2019
06/18/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
A bill to amend the Internal Revenue Code of 1986 to direct the Secretary of the Treasury to establish uniform standards for the use of electronic signatures with respect to any request for disclosure of a taxpayer's return or return information to a practitioner. This bill directs the Department of the Treasury to establish uniform guidance for the use of electronic signatures with respect to any request for disclosure of a taxpayer's return or return information.
AI Summary
This bill directs the Department of the Treasury to establish uniform guidance for the use of electronic signatures with respect to any request for disclosure of a taxpayer's return or return information to a tax practitioner. Specifically, the bill requires the Secretary of the Treasury to publish guidance within 6 months to establish standards and procedures for accepting electronic signatures from taxpayers for these disclosure authorizations and powers of attorney granted to practitioners. A "practitioner" is defined as any individual in good standing who is regulated under Section 330 of Title 31 of the United States Code.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Read twice and referred to the Committee on Finance. (on 06/18/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/116th-congress/senate-bill/1876/all-info |
| BillText | https://www.congress.gov/116/bills/s1876/BILLS-116s1876is.pdf |
| Bill | https://www.congress.gov/116/bills/s1876/BILLS-116s1876is.pdf.pdf |
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