Assembly Bill A7765A

Signed By Governor
2019-2020 Legislative Session

Relates to the use of an electronic signature on tax documents; repealer

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Archive: Last Bill Status Via S8832 - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2019-A7765 - Details

See Senate Version of this Bill:
S8832
Law Section:
Tax Law
Laws Affected:
Rpld §653 sub§ (a) ¶2, add §171-aa, Tax L

2019-A7765 - Summary

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

2019-A7765 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7765
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 20, 2019
                                ___________
 
 Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the  use  of  an  electronic
   signature on a tax return
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph 2 of subsection (a) of section  653  of  the  tax
 law,  as added by section 1 of part E of chapter 59 of the laws of 2014,
 is amended to read as follows:
   (2) In the case  of  an  electronically  filed  individual's  personal
 income  tax  return prepared by a tax preparer, an authorization to file
 any return, statement or other document required to be made pursuant  to
 this  article  signed by the taxpayer in accordance with the regulations
 or instructions prescribed by the commissioner  and  received  electron-
 ically  by  the  tax  preparer  shall satisfy the signature requirements
 under this article. THE TAXPAYER'S ELECTRONIC SIGNATURE, AS DESCRIBED IN
 THE ELECTRONIC SIGNATURE AND RECORDS ACT OF THE  STATE  TECHNOLOGY  LAW,
 DELIVERED  TO  THE  TAX  PREPARER  DIGITALLY  ON A NEW YORK STATE E-FILE
 SIGNATURE FORM, SHALL HAVE THE SAME FORCE AND EFFECT AS IF THE  DOCUMENT
 WAS ACTUALLY SIGNED BY HIM OR HER.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11592-01-9

2019-A7765A (ACTIVE) - Details

See Senate Version of this Bill:
S8832
Law Section:
Tax Law
Laws Affected:
Rpld §653 sub§ (a) ¶2, add §171-aa, Tax L

2019-A7765A (ACTIVE) - Summary

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

2019-A7765A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7765--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 20, 2019
                                ___________
 
 Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
   Committee on Ways and Means -- recommitted to the  Committee  on  Ways
   and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee

 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
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 2 of subsection (a) of section 653 of the tax law
 is REPEALED.
   § 2. The tax law is amended by adding a new section 171-aa to read  as
 follows:
   §  171-AA.  E-FILE  AUTHORIZATIONS  COLLECTED BY TAX RETURN PREPARERS.
 (A) FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS HAVE THE FOLLOWING
 MEANINGS:
   (1) "E-FILE AUTHORIZATION" IS A  RECORD  COLLECTED  BY  A  TAX  RETURN
 PREPARER.
   (2)  "ELECTRONIC  SIGNATURE" HAS THE DEFINITION SET FORTH IN THE ELEC-
 TRONIC SIGNATURES AND RECORDS ACT OF THE STATE TECHNOLOGY LAW.
   (3) "ELECTRONIC MEANS" IS USE OF COMPUTER TECHNOLOGY.
   (4) "TAX" MEANS ANY TAX OR OTHER MATTER ADMINISTERED  BY  THE  COMMIS-
 SIONER PURSUANT TO THIS CHAPTER OR ANY OTHER PROVISION OF LAW.
   (5) "TAX DOCUMENT" MEANS A RETURN, REPORT OR ANY OTHER DOCUMENT RELAT-
 ING TO A TAX OR OTHER MATTER ADMINISTERED BY THE COMMISSIONER.
   (6)  "TAX  RETURN  PREPARER" MEANS ANY PERSON WHO PREPARES FOR COMPEN-
 SATION, OR WHO EMPLOYS OR ENGAGES ONE OR MORE  PERSONS  TO  PREPARE  FOR
 COMPENSATION,  ANY  TAX DOCUMENT. FOR PURPOSES OF THIS SECTION, THE TERM
 "TAX RETURN PREPARER" ALSO INCLUDES A PAYROLL SERVICE.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11592-04-0

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