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John Liu

Sponsor · State Senator, District 16 · Democratic

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Senate bill · S52 (2025-26)

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

Latest action Dec 19, 2025

Summary

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.

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Where it stands

Signed into law.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

New York State Senate

Same as A249, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Governmental Operations · New York State Assembly

Also referred to Investigations And Government Operations · New York State Senate.

Purpose, from the sponsor's memo

The purpose of this bill is to Authorize the use of an electronic signa- ture by a person granted a power of attorney with respect to tax docu- ments submitted

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

  • Vote: Floor vote

    NY SenateFeb 24, 2025Result: passed

    (59) (1) (0) (3)
  • Vote: Committee vote · Investigations And Government Operations

    Senate Investigations And Government OperationsFeb 3, 2025Result: passed

    (7) (0) (0) (0)

The sponsor's argument

Why John Liu says this is needed

Currently, tax professionals which represent taxpayers before the NYS Department of Financial Services or the NYC Department of Finance may only hand-sign documents and agreements on their client's behalf. This bill would allow accountants to utilize their electronic signature as well. This change reflects the new dynamic of remote work due to the effects of Covid and new work-from-home protocols. Remote work and wor king from home has become the norm for tax professionals. This would allow them to more expeditiously resolve tax matters for their clients.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

  1. Dec 19, 2025

    Approval MEMO.48

    APPROVAL MEMO.48

    NY Senate

  2. Dec 19, 2025

    Signed

    SIGNED CHAP.667

    NY Senate

  3. Dec 8, 2025

    Sent to the executive

    DELIVERED TO GOVERNOR

    NY Senate

  4. Jun 9, 2025

    Ordered to Third Reading Rules CAL.479

    ORDERED TO THIRD READING RULES CAL.479

    NY Assembly

  5. Jun 9, 2025

    Passed a chamber

    PASSED ASSEMBLY

    NY Assembly

Show full history (12 earlier events)
  1. Jun 9, 2025

    Reported out of committee

    REPORTED

    NY Assembly

  2. Jun 9, 2025

    Substituted

    SUBSTITUTED FOR A249

    NY Assembly

  3. May 29, 2025

    Reported out of committee

    REPORTED REFERRED TO RULES

    NY Assembly

  4. May 20, 2025

    Reported out of committee

    REPORTED REFERRED TO WAYS AND MEANS

    NY Assembly

  5. Feb 24, 2025

    Sent to the executive

    DELIVERED TO ASSEMBLY

    NY Senate

  6. Feb 24, 2025

    Passed a chamber

    PASSED SENATE

    NY Senate

  7. Feb 24, 2025

    Referred to committee

    REFERRED TO GOVERNMENTAL OPERATIONS

    NY Assembly

  8. Feb 5, 2025

    Advanced to Third Reading

    ADVANCED TO THIRD READING

    NY Senate

  9. Feb 4, 2025

    2ND Report CAL.

    2ND REPORT CAL.

    NY Senate

  10. Feb 3, 2025

    1ST Report CAL.236

    1ST REPORT CAL.236

    NY Senate

  11. Jan 8, 2025

    Referred to committee

    REFERRED TO GOVERNMENTAL OPERATIONS

    NY Assembly

  12. Jan 8, 2025

    Referred to committee

    REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    NY Senate

About this record

Summary

The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.

Cosponsors

The list shows the cosponsors who are on Agora, A to Z. The official record may list more.

Party colors

Parties are shown in the same neutral colors.

Source

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 21, 2026. About our data

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