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Senate Bill 1074
115th Congress(2017-2018)
Electronic Signature Standards Act of 2017
Introduced
Introduced
Introduced in Senate on May 9, 2017
Overview
Text
Introduced in Senate 
May 9, 2017
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Introduced in Senate(May 9, 2017)
May 9, 2017
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. 1074 (Introduced-in-Senate)


115th CONGRESS
1st Session
S. 1074


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

IN THE SENATE OF THE UNITED STATES

May 9, 2017

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.

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 of 2017”.

SEC. 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.”.