Bill Text: NY S06476 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 6476 (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 [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     7  and be deemed repealed July 1, [2019] 2022.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