Bill > S00052

This bill amends the New York tax law to explicitly authorize electronic signatures for tax-related documents when a person has been granted a valid power of attorney (POA) by a taxpayer. Specifically, the bill expands existing provisions about electronic signatures to allow representatives with a POA-1 Form (a standard power of attorney form administered by the New York State Department of Taxation and Finance and the New York City Department of Finance) to electronically sign documents on behalf of taxpayers. These electronic signatures will have the same legal validity as handwritten signatures and will be consistent with the provisions of Article Three of the State Technology Law. The bill aims to modernize tax document submission by providing a legally recognized method for authorized representatives to sign tax-related documents electronically. The act will take effect 120 days after becoming law, and state agencies are authorized to prepare necessary regulations in advance of the effective date.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S52