What's happening
This bill allows taxpayers' electronic signatures on New York State e-file forms to be legally equivalent to handwritten signatures.
Why it matters
Reduces administrative barriers. for both taxpayers and tax preparers by officially recognizing electronic signatures, making it easier to file state tax returns online without needing to print, sign, and mail forms.
Enhances legal clarity and security. by explicitly tying the validity of e-signatures to the standards in New York’s Electronic Signature and Records Act, reducing ambiguity about what constitutes a legally binding signature on tax documents.
Promotes wider use of digital filing. systems, which can speed up processing times, reduce paperwork errors, and save resources for both taxpayers and the state government.
Aligns state practices with technological trends. and the expectations of modern taxpayers, especially important for remote or digital-first interactions and for accommodating those who may not have easy access to printers or physical mailing services.
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Who cares
Taxpayers using tax preparers
The bill would give their electronic signature, delivered digitally to a preparer on a New York State e-file signature form, the same force and effect as a handwritten signature.
Tax preparers
The bill would expressly recognize taxpayers’ electronic signatures on digitally delivered state e-file signature forms for preparer-filed personal income tax returns.
New York State Department of Taxation and Finance
The bill would add explicit recognition of electronic signatures under the state’s Electronic Signatures and Records Act to the personal income tax signature requirements it administers.
Headline styles
Allow E-Signatures for Taxes
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Reported and committed to rules
- Committee discharged and committed to finance
- Referred to budget and revenue
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 48–14
- Ordered to third reading cal.1435
- Committee discharged and committed to rules
- Referred to budget and revenue
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5661
2019-2020 Regular Sessions
IN SENATE
May 10, 2019
Introduced by Sen. LIU -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
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 Assembly, 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 electronically 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
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to the use of an electronic signature on a tax return
Purpose
This bill would make the use of electronic signatures on tax returns consistent by allowing tax preparers to file their client's NYS tax returns with an electronic signature.
Justification
Under the current law, individual filers are able to use an electronic signature to file their own NYS tax returns. For federal tax returns, tax preparers are able to use an electronic signature to file a federal tax return to the IRS on behalf of their clients.
However, tax preparers filing a NYS tax return on behalf of clients may not use an electronic signature, and must use a "wet" signature instead.
The use of electronic signatures, per the Government Paperwork Rlimina- tion Act of 1998, was intended to streamline the final step of the tax return preparation process. The partial adoption of electronic signa- tures for NYS tax returns is inconsistent with this guidance and direc- tion. This bill would align the tax return process for tax preparers with what is already acceptable for federal tax returns.
Fiscal impact
None.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.