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NY S08829
Bill
Status
1/8/2026
Primary Sponsor
John Liu
Click for details
AI Summary
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Requires the Commissioner of Taxation and Finance to develop procedures for accepting digital or electronic signatures on any declaration, statement, or document used by the department, conforming to federal IRS electronic signature procedures to the extent practicable
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Authorizes persons holding a valid power of attorney administered by the department or NYC Department of Finance to electronically sign documents on behalf of taxpayers
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Electronic signatures by authorized representatives will have the same legal validity and effect as handwritten signatures
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Amends a 2025 law (S. 52/A. 249) by changing the effective date from 120 days after enactment to July 1, 2027
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Repeals subdivision 2 of section 171-k of the tax law as previously added by the 2025 legislation, replacing it with new procedural requirements
Legislative Description
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.
Last Action
SUBSTITUTED BY A9431
1/28/2026