|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Aug 24, 2020||signed chap.167|
|Aug 12, 2020||delivered to governor|
|Jul 23, 2020||returned to senate|
ordered to third reading rules cal.308
substituted for a7765a
referred to ways and means
delivered to assembly
ordered to third reading cal.1030
|Jul 20, 2020||referred to rules|
senate Bill S8832Signed By Governor
Current Bill Status - Signed by Governor
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed by Governor
S8832 (ACTIVE) - Details
- See Assembly Version of this Bill:
- Law Section:
- Tax Law
- Laws Affected:
- Rpld §653 sub§ (a) ¶2, add §171-aa, Tax L
S8832 (ACTIVE) - Sponsor Memo
BILL NUMBER: S8832 SPONSOR: LIU TITLE OF BILL: 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 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.
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 Paragraph 2 of subsection (a) of section 653 of the tax law is REPEALED.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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