Bill Text: NY S06476 | 2019-2020 | General Assembly | 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 [S06476 Detail]
Download: New_York-2019-S06476-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6476 2019-2020 Regular Sessions IN SENATE June 13, 2019 ___________ Introduced by Sen. BENJAMIN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules 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and shall apply to the 6 estates of decedents dying on or after January 1, 2010, and shall expire 7 and be deemed repealed July 1, [2019] 2022. 8 § 2.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
