Bill Text: NY A08279 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 8279 (Prior Session Legislation)

Introduced

Bill Title: Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2022.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-07-03 - SIGNED CHAP.89 [A08279 Detail]

Download: New_York-2019-A08279-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8279

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      June 11, 2019
                                       ___________

        Introduced  by M. of A. QUART -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend chapter 538 of the laws of 2013, amending  the  tax  law
          relating  to  the  estate  tax  treatment of dispositions to surviving
          spouses who are not United States citizens, in relation  to  extending
          the expiration of the provisions thereof

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 2 of chapter 538 of the laws of 2013, amending  the
     2  tax  law relating to the estate tax treatment of dispositions to surviv-
     3  ing spouses who are not United States citizens, as amended by chapter 80
     4  of the laws of 2016, is amended to read as follows:
     5    § 2. This act shall take effect immediately and  shall  apply  to  the
     6  estates of decedents dying on or after January 1, 2010, and shall expire
     7  and be deemed repealed July 1, [2019] 2022.
     8    § 2. This act shall take effect immediately.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13257-01-9