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Bill > S08829


NY S08829

NY S08829
Directs the commissioner of taxation and finance to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department and authorizes 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.


summary

Introduced
01/08/2026
In Committee
01/08/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to procedures for the use of an electronic signature on documents submitted to the New York state department of taxation and finance; to amend a chapter of the laws of amending the tax law relating 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, as proposed in legislative bills numbers S. 52 and A. 249, in relation to the effectiveness thereof; and to repeal certain provisions of the tax law relating thereto

AI Summary

This bill directs the Commissioner of Taxation and Finance to create procedures for accepting digital or electronic signatures on documents submitted to the New York State Department of Taxation and Finance, aiming to align with federal Internal Revenue Service (IRS) practices where possible. It also allows individuals who have been granted a power of attorney by a taxpayer to use electronic signatures on documents submitted to the department, giving these electronic signatures the same legal weight as a handwritten one. The bill also repeals a previous provision and amends the effective date of related legislation to July 1, 2027, while allowing for immediate implementation of necessary regulations.

Sponsors (1)

Last Action

SUBSTITUTED BY A9431 (on 01/28/2026)

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