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Bill > S08832


NY S08832

NY S08832
Relates to the use of an electronic signature on tax documents collected by tax preparers.


summary

Introduced
07/20/2020
In Committee
07/23/2020
Crossed Over
07/23/2020
Passed
08/12/2020
Dead
Signed/Enacted/Adopted
08/24/2020

Introduced Session

2019-2020 General Assembly

Bill Summary

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

AI Summary

This bill amends the tax law to allow the use of electronic signatures on e-file authorizations collected by tax return preparers. The bill defines key terms such as "e-file authorization," "electronic signature," and "tax return preparer." It specifies that if a tax document is authorized to be filed electronically, the associated e-file authorization can be signed using an electronic signature that complies with the instructions of the commissioner. The e-file authorization signed electronically will have the same legal effect as a handwritten signature and can be provided to the tax preparer by electronic means.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

SIGNED CHAP.167 (on 08/24/2020)

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