Bill > A00249

This bill amends the New York tax law to explicitly authorize people with a valid power of attorney (POA) to use electronic signatures when submitting documents to the New York state and New York city departments of taxation and finance. Specifically, the bill allows individuals who have been granted authority through a standard POA-1 Form to sign tax-related documents electronically, with the same legal validity as a handwritten signature. The electronic signature must be consistent with article three of the state technology law and, where possible, align with electronic signature practices used by the federal Internal Revenue Service. The bill aims to modernize and streamline tax document submission by providing clear legal permission for authorized representatives to use electronic signatures. The law will take effect 120 days after it becomes official, with immediate authorization for relevant agencies to prepare implementing regulations in the interim.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/A249