New York A 10956: Establishes a tax credit for same-sex couples re-recording their property deeds to reflect a change in status from tenants in common or joint tenants with right of survivorship to tenancy by the entirety

Bill Text

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A10956 Summary:

BILL NOA10956 

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SAME ASSAME AS S10318

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SPONSORKassay

&nbsp

COSPNSRGlick

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MLTSPNSR

&nbsp

Amd §606, Tax L

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Establishes a tax credit for same-sex couples who purchased residential property in the state prior to the legalization of same-sex marriage, were prohibited from recording the deed as tenants by the entirety, and who re-record the deed to reflect a change in status from tenants in common or joint tenants with right of survivorship to tenants by the entirety; provides for the repeal of such provisions upon the expiration thereof.

Go to top A10956 Actions:

BILL NOA10956 

&nbsp

04/14/2026referred to ways and means

Go to topA10956 Committee&nbspVotes:

Go to topA10956 Floor&nbspVotes:

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

Go to topA10956 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10956

 IN ASSEMBLY

 April 14, 2026
 ___________

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

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for same-sex couples re-recording their property deeds to reflect a
 change in status from tenants in common or joint tenants with right of
 survivorship to tenancy by the entirety; and providing for the repeal
 of such provisions upon expiration thereof

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

 1 Section 1. This act shall be known and may be cited as the "Marriage
 2 Equality Deed Correction Tax Credit Act".
 3 § 2. Section 606 of the tax law is amended by adding a new subsection
 4 (uuu) to read as follows:
 5 (uuu) Real property re-recording credit. (1) For purposes of this
 6 subsection:
 7 (A) "Qualified taxpayer" means a resident individual of the state who:
 8 (i) is currently a spouse in a same-sex marriage;
 9 (ii) prior to June twenty-fourth, two thousand eleven, purchased and
 10 has continually occupied a residence with the person who is the taxpay-
 11 er's current spouse;
 12 (iii) recorded the deed to such residence in the names of the taxpayer
 13 and the taxpayer's now-spouse as tenants in common or joint tenants with
 14 right of survivorship;
 15 (iv) during the current tax year, still owns and occupies the resi-
 16 dence with the person who is the taxpayer's current spouse; and
 17 (v) during the current tax year, records a new deed to the residence
 18 in the names of the taxpayer and the taxpayer's now-spouse as tenants by
 19 the entirety.
 20 (B) "Allowable recording fee" means the fees and costs charged by a
 21 city, town or county clerk for the recording of a qualifying deed.
 22 (C) "Qualifying deed" means a deed to real property owned by the
 23 taxpayer and the taxpayer's current spouse that is recorded for the sole
 24 purpose of changing the status of the taxpayer and the taxpayer's spouse

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15165-02-6

 A. 10956 2

 1 from tenants in common or joint tenants with right of survivorship to
 2 tenants by the entirety.
 3 (D) "Residence" means a dwelling in this state owned by a taxpayer and
 4 the taxpayer's spouse and used by such taxpayer and the taxpayer's
 5 spouse as their primary residence, and so much of the land abutting it
 6 as is reasonably necessary for use of the dwelling as a home, and may
 7 consist of a part of a multi-dwelling or multi-purpose building includ-
 8 ing a cooperative or condominium. "Residence" includes a trailer or
 9 mobile home, used exclusively for residential purposes and defined as
 10 real property pursuant to paragraph (g) of subdivision twelve of section
 11 one hundred two of the real property tax law.
 12 (2) A qualified taxpayer shall be allowed a credit as provided in this
 13 subsection against the tax imposed by this article. The amount of credit
 14 shall be the lesser of five hundred dollars or the allowable recording
 15 fee imposed by a town clerk or county clerk and paid by the taxpayer to
 16 record a qualifying deed to real property.
 17 (3) (A) A taxpayer may claim the credit provided by this subsection
 18 only one time and as to only one residence. If a taxpayer has claimed
 19 the cr