New York 2025-2026 Regular Session

New York Assembly Bill A09431

Introduced
1/5/26  
Refer
1/5/26  
Refer
1/7/26  
Report Pass
1/12/26  
Report Pass
1/12/26  
Report Pass
1/13/26  
Refer
1/12/26  
Report Pass
1/13/26  
Refer
1/13/26  
Report Pass
1/13/26  
Engrossed
1/20/26  
Refer
1/20/26  
Engrossed
1/28/26  
Enrolled
2/13/26  
Chaptered
2/13/26  

Caption

Directs the commissioner of taxation and finance to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department and authorizes 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.

Impact

The implementation of A09431 is expected to significantly modernize how tax documents are processed in New York. By formalizing the acceptance of electronic signatures, it aligns state practices with federal procedures, potentially enhancing efficiency and reducing paperwork for taxpayers who work with tax professionals. This change is likely to ease the burden on taxpayers, particularly in situations where physical signatures can create delays in document submission and processing.

Summary

Bill A09431 seeks to amend existing tax laws in New York to establish clear procedures for the acceptance and use of electronic signatures on documents submitted to the State Department of Taxation and Finance, as well as the New York City Department of Finance. The proposed legislation aims to allow individuals who have been granted power of attorney to sign tax-related documents electronically, thereby streamlining the process for taxpayers and their representatives. The bill also repeals certain provisions related to previous electronic signature policies that may no longer be applicable.

Contention

Despite its benefits, the bill may face scrutiny regarding data security and the potential for misuse. Critics may voice concerns about the security of electronic signatures and the processes in place to prevent fraud. Moreover, questions could arise about the adequacy of current safeguards when digitizing sensitive financial information. Ensuring that the rights of taxpayers are upheld while adopting these electronic methods will be a critical point of discussion as the bill moves through legislative processes.

Companion Bills

NY S08829

Same As Directs the commissioner of taxation and finance to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department and authorizes 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.

Previously Filed As

NY S08829

Directs the commissioner of taxation and finance to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department and authorizes 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.

NY S00052

Authorizes 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.

NY A00249

Authorizes 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.

NY S08002

Restricts who may sign checks issued by the state associated with the inflation refund credit to the commissioner of taxation and finance or their designee; prohibits such checks from containing the name, likeness, image, facsimile signature, or actual signature of the governor.

NY A357

Authorizes Surrogate of every county to establish electronic systems to accept electronic signatures on qualifying documents in probate matters.

NY S2384

Authorizes Surrogate of every county to establish electronic systems to accept electronic signatures on qualifying documents in probate matters.

NY S07104

Relates to false statements in documents submitted to the department of buildings of the city of New York.

NY A08103

Allows signatures, records and contracts secured through blockchain technology to be considered in an electronic form and to be an electronic record and signature; allows smart contracts to exist in commerce.

NY A01883

Directs the department of taxation and finance to create and implement an online program which will enable each New York state taxpayer to prepare and electronically file such taxpayer's federal and state income tax returns free of charge.

NY S05197

Directs the department of taxation and finance to create and implement an online program which will enable each New York state taxpayer to prepare and electronically file such taxpayer's federal and state income tax returns free of charge.

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