Electronic Signature Standards Act of 2016

Bill: 114-s-3440
Sponsor: full_name: Sen. Portman, Rob [R-OH]
Introduced: 2016-09-28
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Department of the Treasury

Government information and archives

Tax administration and collection, taxpayers
Latest action: action_date: 2016-09-28
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2016-09-28
action_desc: Introduced in Senate
text: <p><b>Electronic Signature Standards Act of 2016 </b></p> <p>This bill amends the Internal Revenue Code to require the Internal Revenue Service to publish guidance to establish uniform standards and procedures for the acceptance of signatures in digital or other electronic form for the purposes of: (1) disclosures of tax returns and return information to a designee of the taxpayer, and (2) any power of attorney executed by the taxpayer. </p>

tv_txt: II 114th CONGRESS 2d Session S. 3440 IN THE SENATE OF THE UNITED STATES September 28, 2016 Mr. Portman (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 2016 . 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 signatures in 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. .