New York S 8317: Extends the expiration of provisions relating to the estate tax treatment of dispositions for certain surviving spouses

Bill Text

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 Speaker Carl E. Heastie

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S08317 Summary:

BILL NOS08317 

&nbsp

SAME ASNo Same As

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SPONSORCOONEY

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COSPNSR

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MLTSPNSR

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Amd §2, Chap 538 of 2013

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Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2028.

Go to top S08317 Actions:

BILL NOS08317 

&nbsp

06/02/2025REFERRED TO RULES

06/04/2025ORDERED TO THIRD READING CAL.1593

06/10/2025PASSED SENATE

06/10/2025DELIVERED TO ASSEMBLY

06/10/2025referred to ways and means

01/07/2026died in assembly

01/07/2026returned to senate

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS08317 Committee&nbspVotes:

Go to topS08317 Floor&nbspVotes:

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

Go to topS08317 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8317

 2025-2026 Regular Sessions

 IN SENATE

 June 2, 2025
 ___________

 Introduced by Sen. COONEY -- 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
 4 357 of the laws of 2022, 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 7 and be deemed repealed July 1, [2025] 2028.
 8 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13309-01-5

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