Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted

Representatives can sign tax documents electronically

The law takes effect on the 120th day after becoming law, with implementation rules allowed immediately. A representative authorized by a valid POA-1 power-of-attorney form can electronically sign tax documents for you. This applies before the New York State tax department and New York City finance department. Signatures must follow Article 3 of New York's State Technology Law and can replace handwritten signatures unless another law says otherwise. They have the same legal effect, and verified electronic signatures count as acknowledged when the law requires acknowledgment. The law also allows electronic signatures on state tax returns and reports when the tax commissioner authorizes electronic filing. Those signatures must follow state technology law and match IRS signatures as closely as practical. If IRS signatures conflict with state technology law, the commissioner can set signature rules after consulting the state's technology office.