,,ii  #aad? ,,congress  #b;d ,session   
,s4 #cddj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bh1 #bjaf   
,mr4 ,portman 7= himself & ,mr4 ,b5net7 
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide uni=m  
/&>ds = ! use ( electronic signatures = 
?ird-p>ty disclosure au?orizations4  #a4
 ,%ort title  ,?is ,act may be cit$ z ! 
,electronic ,signature ,/&>ds ,act (    
#bjaf4  #b4 ,uni=m /&>ds = ! use (      
electronic signatures = ?ird-p>ty       
disclosure au?orizations ,p>agraph 7#c7 
( section #fjfa7;b7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ to read z       
foll[s3  7#c7 ,publi%$ guidance  7,a7 ,9
 g5]al ,! ,secret>y %all publi% guidance
 z appropriate to def9e & implem5t any  
waiv] ( ! signature requirem5ts or any  
me?od adopt$ "u p>agraph 7#a74  7,b7    
,electronic signatures = ?ird-p>ty      
disclosure au?orizations ,n lat] ?an #f 
mon?s aft] ! date ( ! enactm5t ( ?is    

subp>agraph1 ! ,secret>y %all publi%    
guidance to e/abli% uni=m /&>ds &       
proc$ures = ! acceptance ( signatures 9 
digital or o!r electronic =m = purposes 
(--  7i7 any reque/ = disclosure ( a    
taxpay]'s return or return in=mation "u 
section #fajc7;c71 &  7ii7 any p[] (    
attorney execut$ by ! taxpay]4  4