H.R. 3153House115th Congress (2017-2019)In Committee

Electronic Signature Standards Act of 2017

Sponsored by Tom RiceRep. Tom Rice (R-SC)
Introduced June 29, 2017

AI-Generated Summary

Updated April 15, 2026 at 4:53 PM UTC

The Electronic Signature Standards Act of 2017 updates the tax code to create consistent, nationwide standards for using electronic signatures on third‑party disclosure authorizations, such as requests for a taxpayer’s return information or powers of attorney. It directs the Treasury Secretary to publish guidance within six months that defines how practitioners—professionals regulated under anti‑money‑laundering laws—can use digital signatures instead of handwritten ones. This change affects taxpayers, tax practitioners, and any third parties seeking authorized access to tax records.

Key Provisions

  • The Treasury Secretary must issue guidance, within six months of the law’s enactment, that sets uniform rules for accepting electronic or digital signatures from qualified practitioners when a taxpayer authorizes a third party to obtain tax return information or to act as a power of attorney.
  • The guidance will define what qualifies as a “practitioner” – any individual in good standing who is regulated under the anti‑money‑laundering statutes (31 U.S.C. § 330).
  • The new rules amend the Internal Revenue Code to allow waivers of traditional handwritten signatures in favor of electronic signatures for these specific tax‑related authorizations.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

June 29, 2017

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HouseIntro Referral

Introduced in House

June 29, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

June 29, 2017

Floor Debate

6 members

What members said about H.R. 3153 on the floor

2 Republicans4 Democrats
Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jul 18, 2017

Mr. President, let me thank my colleagues for coming to the floor and speaking on behalf of Native Americans and the Indian Health Service, its shortcomings and challenges that it creates for us. I…

Heidi  Heitkamp
Sen. Heidi HeitkampD-ND · Jul 18, 2017

Mr. President, I think that anyone who picked up the Wall Street Journal over the last couple of weeks and read the stories about Indian health and what is happening, especially in our region of the…

Tom Udall
Sen. Tom UdallD-NM · Jul 18, 2017

Mr. President, thank you for your recognition. Let me just say, at the beginning, I thank the Chair for the bipartisanship with which we both work on the Indian Affairs Committee. I very much…

Michael B. Enzi
Sen. Michael B. EnziR-WY · Jul 18, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, in our job, we get a lot of books, probably two or three a week at least, and for the last year…

Al  Franken
Sen. Al Franken D-MN · Jul 18, 2017

Thank you, Mr. President. I thank my vice chairman of the Indian Affairs Committee, and I thank the Presiding Officer, who chairs the committee. I am honored to serve under both of them. I rise to…

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Mitch McConnell
Sen. Mitch McConnellR-KY · Jul 18, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Bill Text

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Introduced in HouseIssued June 29, 2017

I

115th CONGRESS

1st Session

H. R. 3153

IN THE HOUSE OF REPRESENTATIVES

June 29, 2017

Mr. Rice of South Carolina (for himself and Mr. Kind) introduced the following bill; which was referred to the Committee on Ways and Means

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.

1.

Short title

This Act may be cited as the Electronic Signature Standards Act of 2017.

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.

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