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
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

view actions (15)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 24, 2020 signed chap.167
Aug 12, 2020 delivered to governor
Jul 23, 2020 returned to senate
passed assembly
ordered to third reading rules cal.308
substituted for a7765a
Jul 23, 2020 substituted by s8832
Jul 22, 2020 ordered to third reading rules cal.308
rules report cal.308
reported
reported referred to rules
Jul 21, 2020 print number 7765a
Jul 21, 2020 amend (t) and recommit to ways and means
Jan 08, 2020 referred to ways and means
May 20, 2019 referred to ways and means

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

A7765 - Summary

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

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

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

A7765A (ACTIVE) - Summary

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

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