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.
Electronic Signature Standards Act of 2017 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 practitioner 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.
Administrative law and regulatory proceduresDepartment of the TreasuryGovernment information and archivesTax administration and collection, taxpayers
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.
USA115th CongressS-1074| Senate
| Updated: 5/9/2017
Electronic Signature Standards Act of 2017 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 practitioner 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.