Loading chat...
NY S00052
Bill
Status
12/19/2025
Primary Sponsor
John Liu
Click for details
AI Summary
-
Authorizes individuals granted power of attorney through the POA-1 Form to sign tax documents electronically on behalf of taxpayers when dealing with the NYS Department of Taxation and Finance and NYC Department of Finance
-
Electronic signatures by authorized representatives must comply with Article 3 of the State Technology Law and carry the same legal validity as handwritten signatures
-
Verified electronic signatures will be considered legally acknowledged when acknowledgment is required by law
-
Takes effect 120 days after becoming law, with immediate authorization for relevant agencies to develop implementing rules and regulations
Legislative Description
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 and the New York city department of finance.
Last Action
APPROVAL MEMO.48
12/19/2025