---
type: "Bill"
title: "Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted"
description: "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."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2025-2026"
identifier: "S 52"
citation: "New York S 52 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["John Liu"]
version_count: 1
action_count: 14
vote_count: 3
first_action: "2025-01-08"
last_action: "2025-12-19"
source: "openstates"
source_identifier: "ocd-bill/8e0c4c5c-47cc-46f8-abe3-6c225c7a5cdd"
source_url: "http://www.nysenate.gov/legislation/bills/2025/S52"
source_hash: "6358db9c36cff9ca2e4a1f2d9ebb340213173560f0ad679f460b2eefb8a59ba2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 52 (2025-2026) — Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted

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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S52** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S52&term=2025&Text=Y)

## Votes

- Investigations And Government Operations Vote — **7–0** (pass) · upper
- Assembly Vote — **144–0** (pass) · lower
- Floor Vote — **59–1** (pass) · upper

## Sponsors

- John Liu — primary (person)
- James Skoufis — cosponsor (person)
- Nathalia Fernandez — cosponsor (person)
- Patrick M. Gallivan — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-08** REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2025-02-03** 1ST REPORT CAL.236
- **2025-02-04** 2ND REPORT CAL.
- **2025-02-05** ADVANCED TO THIRD READING
- **2025-02-24** PASSED SENATE `passage`
- **2025-02-24** DELIVERED TO ASSEMBLY
- **2025-02-24** REFERRED TO GOVERNMENTAL OPERATIONS `referral-committee`
- **2025-06-09** SUBSTITUTED FOR A249
- **2025-06-09** ORDERED TO THIRD READING RULES CAL.479
- **2025-06-09** PASSED ASSEMBLY `passage`
- **2025-06-09** RETURNED TO SENATE
- **2025-12-08** DELIVERED TO GOVERNOR `executive-receipt`
- **2025-12-19** SIGNED CHAP.667 `executive-signature`
- **2025-12-19** APPROVAL MEMO.48

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8e0c4c5c-47cc-46f8-abe3-6c225c7a5cdd`. Confidence: reported (aggregated from official New York legislature records).