Senate Bill S8832

Signed By Governor
2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - 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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2019-S8832 (ACTIVE) - Details

See Assembly Version of this Bill:
A7765
Law Section:
Tax Law
Laws Affected:
Rpld §653 sub§ (a) ¶2, add §171-aa, Tax L

2019-S8832 (ACTIVE) - Summary

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

2019-S8832 (ACTIVE) - Sponsor Memo

2019-S8832 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8832
 
                             I N  S E N A T E
 
                               July 20, 2020
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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 is REPEALED.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.
   (B) IF A TAX DOCUMENT IS AUTHORIZED BY THE COMMISSIONER  TO  BE  FILED
 ELECTRONICALLY,  THEN  ANY ASSOCIATED E-FILE AUTHORIZATION PRESCRIBED BY
 THE COMMISSIONER MAY BE SIGNED USING AN ELECTRONIC  SIGNATURE  COMPLIANT
 WITH ANY INSTRUCTIONS PRESCRIBED BY THE COMMISSIONER.
   (C)  AN  E-FILE  AUTHORIZATION SIGNED ELECTRONICALLY IN THE MANNER SET
 FORTH IN SUBSECTION (B) OF THIS SECTION SHALL HAVE THE  SAME  FORCE  AND
 EFFECT  AS A HANDWRITTEN SIGNATURE AND MAY BE PROVIDED TO A TAX PREPARER
 BY ELECTRONIC MEANS.
   § 3. This act shall take effect immediately.

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