,,ii  #aafth ,,congress  #ast ,session  
,s4 #ahgf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ah1     
#bjai ,mr4 ,portman 7for himself and    
,mr4 ,bennet7 introduced the following  
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to direct the ,secretary of   
the ,treasury to establish uniform      
standards for the use of electronic     
signatures with respect to any request  
for disclosure of a taxpayer's return or
 return information to a practitioner4  
#a4 ,short title ,this ,act may be cited
 as the ,electronic ,signature          
,standards ,act4  #b4 ,uniform standards
 for the use of electronic signatures   
for disclosure authorizations to1 and   
other authorizations of1 practitioners  
,section #fjfa7;b77#c7 of the ,internal 
,revenue ,code of #aihf is amended to   
read as follows3  7#c7 ,published       
guidance  7,a7 ,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 7#a74
  7,b7 ,electronic signatures for       
disclosure authorizations to1 and other 
authorizations of1 practitioners ,not   
later than #f months after the date of  
the enactment of this subparagraph1 the 
,secretary shall publish guidance to    
establish uniform standards and         
procedures for the acceptance of        
taxpayers' signatures appearing in      
electronic form with respect to any     
request for disclosure of a taxpayer's  
return or return information under      
section #fajc7;c7 to a practitioner or  
any power of attorney granted by a      
taxpayer to a practitioner4  7,c7       
,practitioner ,for purposes of          
subparagraph 7,b71 the term practitioner
 means any individual in good standing  
who is regulated under section #ccj of  
title #ca1 ,united ,states ,code4  4