Assembly Bill A6556A

Signed By Governor
2013-2014 Legislative Session

Relates to the estate tax treatment of dispositions to surviving spouses who are not United States citizens

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S4851 - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

co-Sponsors

multi-Sponsors

2013-A6556 - Details

See Senate Version of this Bill:
S4851
Law Section:
Tax Law
Laws Affected:
Amd §951, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A9481, S6649

2013-A6556 - Summary

Relates to the estate tax treatment of dispositions to surviving spouses who are not United States citizens.

2013-A6556 - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6556

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              April 9, 2013
                               ___________

Introduced  by  M.  of A. WEINSTEIN, WEPRIN, HENNESSEY, TITONE -- Multi-
  Sponsored by -- M. of A.  JACOBS -- (at request of the Office of Court
  Administration) -- read once and referred to the Committee on  Judici-
  ary

AN  ACT to amend the tax law, in relation to the estate tax treatment of
  dispositions to surviving spouses who are not United States citizens

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  951  of  the  tax law is amended by adding a new
subsection (c) to read as follows:
  (C) DISPOSITION TO SURVIVING SPOUSE WHO IS NOT A UNITED  STATES  CITI-
ZEN.  IN  THE CASE OF AN ESTATE WHERE A FEDERAL ESTATE TAX RETURN IS NOT
REQUIRED FOR FEDERAL ESTATE TAX PURPOSES, A DISPOSITION TO  A  SURVIVING
SPOUSE  THAT  WOULD QUALIFY FOR THE FEDERAL ESTATE TAX MARITAL DEDUCTION
UNDER SECTION 2056 OF THE INTERNAL REVENUE CODE IF NOT FOR  THE  LIMITA-
TION  IMPOSED  BY SUBSECTION (D)(1) OF SUCH SECTION SHALL NONETHELESS BE
TREATED AS QUALIFYING FOR THE FEDERAL ESTATE TAX MARITAL  DEDUCTION  FOR
PURPOSES  OF COMPUTING THE TAX IMPOSED BY SECTION NINE HUNDRED FIFTY-TWO
OF THIS PART, WITHOUT  REQUIRING  THAT  SUCH  DISPOSITION  PASS  TO  THE
SURVIVING  SPOUSE  IN A QUALIFIED DOMESTIC TRUST AS REQUIRED FOR FEDERAL
PURPOSES BY INTERNAL REVENUE CODE SECTION 2056(D)(2).
  S 2. This act shall take effect immediately and  shall  apply  to  the
estates of decedents dying on or after January 1, 2010.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09834-01-3

co-Sponsors

multi-Sponsors

2013-A6556A (ACTIVE) - Details

See Senate Version of this Bill:
S4851
Law Section:
Tax Law
Laws Affected:
Amd §951, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A9481, S6649

2013-A6556A (ACTIVE) - Summary

Relates to the estate tax treatment of dispositions to surviving spouses who are not United States citizens.

2013-A6556A (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6556--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              April 9, 2013
                               ___________

Introduced  by  M.  of A. WEINSTEIN, WEPRIN, HENNESSEY, TITONE -- Multi-
  Sponsored by -- M. of A. JACOBS, TITUS -- (at request of the Office of
  Court Administration) -- read once and referred to  the  Committee  on
  Judiciary  -- reported and referred to the Committee on Ways and Means
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

AN  ACT to amend the tax law, in relation to the estate tax treatment of
  dispositions to surviving spouses who are not United  States  citizens
  and providing for the repeal of such provisions upon expiration there-
  of

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 951 of the tax law  is  amended  by  adding  a  new
subsection (c) to read as follows:
  (C)  DISPOSITION  TO SURVIVING SPOUSE WHO IS NOT A UNITED STATES CITI-
ZEN. IN THE CASE OF AN ESTATE WHERE A FEDERAL ESTATE TAX RETURN  IS  NOT
REQUIRED  FOR  FEDERAL ESTATE TAX PURPOSES, A DISPOSITION TO A SURVIVING
SPOUSE THAT WOULD QUALIFY FOR THE FEDERAL ESTATE TAX  MARITAL  DEDUCTION
UNDER  SECTION  2056 OF THE INTERNAL REVENUE CODE IF NOT FOR THE LIMITA-
TION IMPOSED BY SUBSECTION (D)(1) OF SUCH SECTION SHALL  NONETHELESS  BE
TREATED  AS  QUALIFYING FOR THE FEDERAL ESTATE TAX MARITAL DEDUCTION FOR
PURPOSES OF COMPUTING THE TAX IMPOSED BY SECTION NINE HUNDRED  FIFTY-TWO
OF  THIS  PART,  WITHOUT  REQUIRING  THAT  SUCH  DISPOSITION PASS TO THE
SURVIVING SPOUSE IN A QUALIFIED DOMESTIC TRUST AS REQUIRED  FOR  FEDERAL
PURPOSES BY INTERNAL REVENUE CODE SECTION 2056(D)(2).
  S  2.  This  act  shall take effect immediately and shall apply to the
estates of decedents dying on or after January 1, 2010, and shall expire
and be deemed repealed July 1, 2016.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09834-03-3

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.