Section 1 Short title
This Act may be cited as the “Electronic Signature Standards Act of 2016”.
Electronic Signature Standards Act of 2016
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.
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 signatures in 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.”