Senate Bill S4851A

Signed By Governor
2013-2014 Legislative Session

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

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Archive: Last Bill Status - 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

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Bill Amendments

2013-S4851 - Details

See Assembly Version of this Bill:
A6556
Law Section:
Tax Law
Laws Affected:
Amd §951, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6649, A9481

2013-S4851 - Summary

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

2013-S4851 - Sponsor Memo

2013-S4851 - Bill Text download pdf

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

                                  4851

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 26, 2013
                               ___________

Introduced  by Sen. BONACIC -- (at request of the Office of Court Admin-
  istration) -- read twice and ordered printed, and when printed  to  be
  committed to the Committee on Investigations and Government Operations

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


              

2013-S4851A (ACTIVE) - Details

See Assembly Version of this Bill:
A6556
Law Section:
Tax Law
Laws Affected:
Amd §951, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6649, A9481

2013-S4851A (ACTIVE) - Summary

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

2013-S4851A (ACTIVE) - Sponsor Memo

2013-S4851A (ACTIVE) - Bill Text download pdf

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

                                 4851--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 26, 2013
                               ___________

Introduced  by Sen. BONACIC -- (at request of the Office of Court Admin-
  istration) -- read twice and ordered printed, and when printed  to  be
  committed to the Committee on Investigations and Government Operations
  --  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.
                                                           LBD09834-02-3


              

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