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S. 1074 (115th): Electronic Signature Standards Act of 2017

The text of the bill below is as of May 9, 2017 (Introduced).


II

115th CONGRESS

1st Session

S. 1074

IN THE SENATE OF THE UNITED STATES

May 9, 2017

(for himself and Mr. Bennet) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide uniform standards for the use of electronic signatures for third-party disclosure authorizations.

1.

Short title

This Act may be cited as the Electronic Signature Standards Act of 2017.

2.

Uniform standards for the use of electronic signatures for third-party disclosure authorizations

Paragraph (3) of section 6061(b) of the Internal Revenue Code of 1986 is amended to read as follows:

(3)

Published guidance

(A)

In general

The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).

(B)

Electronic signatures for third-party disclosure authorizations

Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of practitioner signatures of digital or other electronic form for purposes of—

(i)

any request for disclosure of a taxpayer's return or return information under section 6103(c), and

(ii)

any power of attorney executed by the taxpayer.

(C)

Practitioner

For purposes of subparagraph (B), the term practitioner means any individual in good standing who is regulated under section 330 of title 31, United States Code.

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