# New York S 52: Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted

New York S 52, Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted, is a 2025-2026 Regular Session Senate bill sponsored by John Liu (Democratic); status signed, last action 2025-12-19 (APPROVAL MEMO.48) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/NY-S52-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New York S 52
- State: New York
- Session: 2025-2026 Regular Session
- Title: Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-12-19, APPROVAL MEMO.48
- Sponsor: John Liu (Democratic)
- Cosponsors: 3
- Subjects: INVESTIGATIONS AND GOVERNMENT OPERATIONS, GOVERNMENTAL OPERATIONS
- Touches household money: no
- Roll calls: 3 (210 yes, 1 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Representatives can sign tax documents electronically: benefit, low. 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…

## Sponsors and cosponsors

- Sponsor: John Liu (Democratic), Senate
- Cosponsor: James Skoufis (Democratic), Senate
- Cosponsor: Nathalia Fernandez (Democratic), Senate
- Cosponsor: Patrick M. Gallivan (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-06-09 | House | Assembly floor vote | pass | 144 | 0 |   |
| 2025-02-24 | Senate | FLOOR Vote | pass | 59 | 1 |   |
| 2025-02-03 | committee | Investigations And Government Operations Committee Vote | pass | 7 | 0 |   |

## Actions (14)

- 2025-12-19: APPROVAL MEMO.48 (Senate)
- 2025-12-19: SIGNED CHAP.667 (Senate)
- 2025-12-08: DELIVERED TO GOVERNOR (Senate)
- 2025-06-09: RETURNED TO SENATE (House)
- 2025-06-09: PASSED ASSEMBLY (House)
- 2025-06-09: ORDERED TO THIRD READING RULES CAL.479 (House)
- 2025-06-09: SUBSTITUTED FOR A249 (House)
- 2025-02-24: REFERRED TO GOVERNMENTAL OPERATIONS (House)
- 2025-02-24: DELIVERED TO ASSEMBLY (Senate)
- 2025-02-24: PASSED SENATE (Senate)
- 2025-02-05: ADVANCED TO THIRD READING (Senate)
- 2025-02-04: 2ND REPORT CAL. (Senate)
- 2025-02-03: 1ST REPORT CAL.236 (Senate)
- 2025-01-08: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (Senate)

## Bill text

- Original, 2024-12-17: [PDF](https://legislation.nysenate.gov/pdf/bills/2025/S52)

## Related bills

- S 10643: Relates to labor peace agreements and the cannabis industry wage board; repealer (signed)
- S 9051: Prohibits artificial intelligence companions from using features which are considered unsafe for minors (signed)
- A 5175: Requires certain security features and warning labels on baby monitors (signed)
- A 11443: Relates to commercial food fish licenses (signed)
- A 10343: Relates to fees and expenses in unemployment insurance proceedings; extending effectiveness (signed)
- A 10052: Extends the effectiveness of the authority of the town of Red Hook to impose real estate transfer taxes and to deposit revenue from such taxes into a community… (signed)

## Sources
- [Original (PDF)](https://legislation.nysenate.gov/pdf/bills/2025/S52)

## Related
- [S 10643: Relates to labor peace agreements and the cannabis industry wage board; repealer](https://policyrisk.com/state-bill/NY-S10643-2025)
- [S 9051: Prohibits artificial intelligence companions from using features which are cons…](https://policyrisk.com/state-bill/NY-S9051-2025)
- [A 5175: Requires certain security features and warning labels on baby monitors](https://policyrisk.com/state-bill/NY-A5175-2025)
- [A 11443: Relates to commercial food fish licenses](https://policyrisk.com/state-bill/NY-A11443-2025)
- [A 10343: Relates to fees and expenses in unemployment insurance proceedings; extending e…](https://policyrisk.com/state-bill/NY-A10343-2025)
- [A 10052: Extends the effectiveness of the authority of the town of Red Hook to impose re…](https://policyrisk.com/state-bill/NY-A10052-2025)
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Source: PRIA, https://policyrisk.com/state-bill/NY-S52-2025 (as of 2026-10-19).