New York A 2049: Prohibits the DEC from restricting the burning of garbage, refuse or rubbish in an open fire under certain circumstances

Bill Text

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A02049 Summary:

BILL NOA02049 

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SAME ASSAME AS S00914

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SPONSORSolages

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COSPNSRGonzalez-Rojas, Rosenthal, Seawright, Bichotte Hermelyn, Mitaynes, Epstein, Forrest, Cruz,
 Anderson, Simon, Reyes, Carroll R, Kelles, Meeks, Clark, Walker, Jackson, Kim, Davila, Burke,
 Shrestha, Levenberg, Raga, De Los Santos, Simone, Valdez, Taylor, Lee, Romero, Bores, Moreno

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MLTSPNSR

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Amd Tax L, generally

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Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax.

Go to top A02049 Actions:

BILL NOA02049 

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01/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02049 Committee&nbspVotes:

Go to topA02049 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA02049 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2049

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 14, 2025
 ___________

 Introduced by M. of A. SOLAGES, GONZALEZ-ROJAS, ROSENTHAL, SEAWRIGHT,
 BICHOTTE HERMELYN, MITAYNES, EPSTEIN, FORREST, CRUZ, ANDERSON, SIMON,
 REYES, MAMDANI, R. CARROLL, KELLES, MEEKS, CLARK, WALKER, JACKSON,
 KIM, DAVILA, BURKE, SHRESTHA, LEVENBERG, RAGA, DE LOS SANTOS, SIMONE
 -- read once and referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing separate taxes
 on inheritance income and on gift income, amending the estate tax, and
 establishing a gift tax

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

 1 Section 1. The tax law is amended by adding two new sections 604 and
 2 604-a to read as follows:
 3 § 604. Separate tax on inheritance income. (a) Definitions. For the
 4 purposes of this section, the following terms shall have the following
 5 meanings:
 6 (1) Except as otherwise provided in subsection (c) of this section,
 7 "inheritance income" means any income excluded for federal tax purposes
 8 from federal adjusted gross income pursuant to subsection (a) of section
 9 one hundred two of the internal revenue code that is received from any
 10 estate, regardless of the residence of the decedent of such estate,
 11 after the federal estate tax has been paid on such income.
 12 (2) "Family member" means "member of the family" as such term is
 13 defined in paragraph (2) of subsection (e) of section two thousand thir-
 14 ty-two-A of the internal revenue code.
 15 (b) Imposition of separate tax. (1) In addition to any other tax
 16 imposed by this article, there is hereby imposed for each taxable year a
 17 separate tax on the total amount of inheritance income received from any
 18 estate of a decedent during such taxable year by any individual who was
 19 a New York state resident on the date of death of such decedent.
 20 (2) The tax imposed by this subsection shall be computed as provided
 21 in section six hundred twenty-four-a of this article with respect to

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01518-01-5

 A. 2049 2

 1 residents and section six hundred thirty-seven-a of this article with
 2 respect to nonresidents and part-year residents.
 3 (c) Exclusions from inheritance income. (1) Educational or medical
 4 expenses. A qualified transfer, as such term is defined in paragraph (2)
 5 of subsection (e) of section two thousand five hundred three of the
 6 internal revenue code, shall not be considered inheritance income for
 7 purposes of this section.
 8 (2) Spousal transfers. Transfers of property from a spouse shall not
 9 be considered inheritance income for purposes of this section.
 10 (3) Retirement accounts. Transfers of property consisting of pensions,
 11 health savings accounts, or retirement accounts established pursuant to
 12 sections four hundred one, four hundred three, four hundred eight, four
 13 hundred eight-A, or four hundred fifty-seven of the internal revenue
 14 code shall not be considered inheritance income for purposes of this
 15 section.
 16 (4) Certain residences. An individual subject to the tax imposed by
 17 this section may claim not more than one of the following exclusions
 18 from inheritance income, and may