S T A T E O F N E W Y O R K
________________________________________________________________________
9431
I N A S S E M B L Y
January 5, 2026
___________
Introduced by M. of A. MAGNARELLI -- read once and referred to the
Committee on Governmental Operations
AN ACT to amend the tax law, in relation to procedures for the use of an
electronic signature on documents submitted to the New York state
department of taxation and finance; to amend a chapter of the laws of
2025 amending the tax law relating to authorizing the use of an elec-
tronic 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,
as proposed in legislative bills numbers S. 52 and A. 249, in relation
to the effectiveness thereof; 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. Subdivision 2 of section 171-k of the tax law, as added by
a chapter of the laws of 2025 amending the tax law relating to authoriz-
ing 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, as proposed in legislative bills numbers S. 52
and A. 249, is REPEALED.
§ 2. Section 171-k of the tax law is amended by adding two new subdi-
visions 2 and 3 to read as follows:
(2) THE COMMISSIONER SHALL DEVELOP PROCEDURES FOR THE USE OR ACCEPT-
ANCE OF SIGNATURES IN DIGITAL OR OTHER ELECTRONIC FORM ON ANY DECLARA-
TION, STATEMENT, OR OTHER DOCUMENT UTILIZED BY THE DEPARTMENT. SUCH
ELECTRONIC SIGNATURE PROCEDURES SHALL CONFORM, TO THE EXTENT PRACTICA-
BLE, WITH ELECTRONIC SIGNATURE PROCEDURES THAT ARE USED BY THE FEDERAL
INTERNAL REVENUE SERVICE.
(3) ANY PERSON AUTHORIZED PURSUANT TO A VALID POWER OF ATTORNEY FORM
ADMINISTERED BY THE DEPARTMENT OR THE NEW YORK CITY DEPARTMENT OF
FINANCE TO ACT ON BEHALF OF A TAXPAYER, MAY ELECTRONICALLY SIGN ANY
DECLARATION, STATEMENT, OR OTHER DOCUMENT REQUIRED TO BE SIGNED BY SUCH
DEPARTMENT OR DEPARTMENTS PURSUANT TO AND CONSISTENT WITH THE ELECTRONIC
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00476-02-6
A. 9431 2
SIGNATURE PROCEDURES SET FORTH IN THIS SECTION. THE USE OF SUCH AN ELEC-
TRONIC SIGNATURE SHALL HAVE THE SAME VALIDITY AND EFFECT AS THE USE OF A
SIGNATURE AFFIXED BY HAND.
§ 3. Section 2 of a chapter of the laws of 2025 amending the tax law
relating to authorizing 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, as proposed in legislative
bills numbers S. 52 and A. 249, is amended to read as follows:
§ 2. This act shall take effect [on the one hundred twentieth day
after it shall have become a law] JULY 1, 2027. Effective immediately,
the addition, amendment and/or repeal of any rule or regulation neces-
sary for the implementation of this act on its effective date are
authorized to be made and completed on or before such date.
§ 4. This act shall take effect immediately; provided, however, that
sections one and two of this act shall take effect on the same date and
in the same manner as a chapter of the laws of 2025 amending the tax law
relating to authorizing 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, as proposed in legislative
bills numbers S. 52 and A. 249, takes effect.