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Bill

S 52

End Child Trafficking Now Act

119th Congress Introduced by Marsha Blackburn and 10 co-sponsors

Bill S 52 allows individuals with power of attorney to electronically sign tax documents, streamlining submissions and enhancing efficiency for taxpayers and tax authorities.

Introduced in Senate
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WeVote Research Nonpartisan
Bill Summary · S 52

Summary of Bill S 52

Bill Number: S 52
Title: Authorizes the use of an electronic signature by a person granted a power of attorney with respect to tax documents submitted
Status: Returned to Senate
Introduced: January 08, 2025
Classification: Bill

Purpose and Intent

Bill S 52 aims to modernize the process of submitting tax documents by allowing individuals who have been granted power of attorney (POA) to use electronic signatures. This change is intended to streamline tax-related processes and enhance efficiency for both taxpayers and tax authorities.

Key Provisions

  • Electronic Signatures: The bill specifically authorizes individuals with a power of attorney to sign tax documents electronically. This provision is expected to reduce the need for physical signatures, thereby expediting the submission process.

  • Scope of Application: The electronic signature provision applies to all tax documents that require a signature from a person acting under a power of attorney.

  • Compliance and Security: The bill may include stipulations regarding the security and validity of electronic signatures to ensure compliance with existing laws and regulations governing electronic transactions.

Affected Parties

  • Taxpayers: Individuals who grant power of attorney for tax matters will benefit from the ability to submit documents electronically, making the process more convenient.

  • Tax Professionals: Accountants and tax advisors who handle submissions on behalf of clients with POA will find the electronic signature option enhances their workflow.

  • Tax Authorities: Government agencies responsible for tax collection and processing will experience improved efficiency in handling submissions, potentially reducing processing times.

Legislative Timeline

  • January 08, 2025: Bill introduced and referred to the Investigations and Government Operations Committee.
  • February 03, 2025: First report calendar.
  • February 05, 2025: Advanced to third reading.
  • February 24, 2025: Passed in the Senate and delivered to the Assembly.
  • June 09, 2025: Substituted for A 249, passed in the Assembly, and returned to the Senate.

Related Bills

  • S 6851: A prior-session bill that may have addressed similar issues.
  • S 758: Another prior-session bill with potential relevance.
  • A 249: A companion bill that has been substituted for S 52.

Conclusion

Bill S 52 represents a significant step towards modernizing tax document submission processes by allowing electronic signatures for those with power of attorney. This change is expected to enhance efficiency for taxpayers, tax professionals, and tax authorities alike. As the bill has returned to the Senate, further legislative action will determine its future.

Compiled from official sources — confirm details with the bill’s official record.

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