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Senate Bill 1876
116th Congress(2019-2020)
Electronic Signature Standards Act
Introduced
Introduced
Introduced in Senate on Jun 18, 2019
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Text
Introduced in Senate 
Jun 18, 2019
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Introduced in Senate(Jun 18, 2019)
Jun 18, 2019
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 1876 (Introduced-in-Senate)


116th CONGRESS
1st Session
S. 1876


To amend the Internal Revenue Code of 1986 to direct the Secretary of the Treasury to establish uniform standards for the use of electronic signatures with respect to any request for disclosure of a taxpayer's return or return information to a practitioner.

IN THE SENATE OF THE UNITED STATES

June 18, 2019

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 direct the Secretary of the Treasury to establish uniform standards for the use of electronic signatures with respect to any request for disclosure of a taxpayer's return or return information to a practitioner.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Electronic Signature Standards Act”.

SEC. 2. Uniform standards for the use of electronic signatures for disclosure authorizations to, and other authorizations of, practitioners.

Section 6061(b)(3) 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 DISCLOSURE AUTHORIZATIONS TO, AND OTHER AUTHORIZATIONS OF, PRACTITIONERS.—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 taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer's return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.

“(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.”.