S T A T E   O F   N E W   Y O R K
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                                  4454

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2011
                               ___________

Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law and the administrative code of the  city  of
  New  York,  in relation to allowing recognition of marriages performed
  outside New York state

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

  Section  1.  Section  2  of  the  tax law is amended by adding two new
subdivisions 12 and 13 to read as follows:
  12. AS USED IN THIS CHAPTER, A "STATE RECOGNIZED MARRIAGE" SHALL  MEAN
A  MARRIAGE  RECOGNIZED  BY  NEW  YORK  STATE  LAW, INCLUDING A MARRIAGE
OUTSIDE THE STATE RECOGNIZED UNDER PRINCIPLES OF COMITY.
  13. AS USED IN THIS CHAPTER, "MARRIED," "SPOUSE,"  "HUSBAND,"  "WIFE,"
"WIDOW,"  AND  OTHER  SIMILAR TERMS ENCOMPASS ANY INDIVIDUALS IN A STATE
RECOGNIZED  MARRIAGE,  NOTWITHSTANDING  THE  TREATMENT   AFFORDED   SUCH
MARRIAGE UNDER THE LAWS OF THE UNITED STATES.
  S  2.  The  tax  law  is amended by adding a new section 35 to read as
follows:
  S 35. TREATMENT OF INDIVIDUALS IN ANY STATE RECOGNIZED  MARRIAGE.  (A)
FOR  PURPOSES  OF  THIS  CHAPTER,  INDIVIDUALS  IN  ANY STATE RECOGNIZED
MARRIAGE SHALL BE TREATED AS MARRIED, AND  THEIR  STATUS  AS  "HUSBAND,"
"WIFE,"  "SPOUSE,"  "WIDOW"  OR  OTHER  SIMILAR  TERM INDICATING MARITAL
STATUS AS USED IN THIS CHAPTER SHALL BE THAT OF SIMILARLY-SITUATED INDI-
VIDUALS IN ANY OTHER MARRIAGE RECOGNIZED UNDER  FEDERAL  AND  STATE  TAX
LAW,  NOTWITHSTANDING  THE TREATMENT AFFORDED SUCH INDIVIDUALS UNDER THE
LAWS OF THE UNITED STATES.
  (B) TAX LIABILITY UNDER ARTICLES TWENTY-TWO, TWENTY-SIX, TWENTY-SIX-B,
THIRTY, THIRTY-A, AND THIRTY-B OF THIS CHAPTER SHALL BE COMPUTED FOR ANY
STATE RECOGNIZED MARRIAGE IN THE SAME WAY LIABILITY WOULD BE COMPUTED IN
ANY OTHER MARRIAGE RECOGNIZED UNDER FEDERAL AND STATE TAX LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05733-01-1

              

A. 4454                             2

  S 3. Subsection (b) of section 607 of the tax law, as amended by chap-
ter 760 of the laws of 1992, is amended to read as follows:
  (b)  Marital  or other status. An individual's marital or other status
under section six hundred one, subsection (b) of section six hundred six
and section six hundred fourteen shall be the same as his OR HER marital
or other status for purposes  of  establishing  the  applicable  federal
income tax rates; PROVIDED HOWEVER, THAT INDIVIDUALS IN ANY STATE RECOG-
NIZED  MARRIAGE  SHALL  BE  TREATED AS MARRIED AND AS "HUSBAND," "WIFE,"
"SPOUSE," "WIDOW" OR OTHER SIMILAR TERM USED IN THIS ARTICLE TO INDICATE
MARITAL STATUS TO THE SAME EXTENT AND IN THE SAME WAY AS ARE INDIVIDUALS
IN ANY OTHER LEGALLY PERFORMED MARRIAGE. IN APPLYING RELEVANT PROVISIONS
OF THE LAWS OF THE UNITED STATES TO THIS ARTICLE, THE  TERMS  "MARRIED,"
"HUSBAND,"  "WIFE,"  "SPOUSE,"  "WIDOW" OR OTHER SIMILAR TERM INDICATING
MARITAL STATUS AS USED IN THIS ARTICLE SHALL INCLUDE  ANY  STATE  RECOG-
NIZED  MARRIAGE, NOTWITHSTANDING THE TREATMENT AFFORDED SUCH INDIVIDUALS
UNDER THE LAWS OF THE UNITED STATES.
  S 4. Subsection (b) of section 651 of the tax law is amended by adding
a new paragraph 8 to read as follows:
  (8) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, AN INDIVIDUAL
IN A STATE RECOGNIZED MARRIAGE NOT RECOGNIZED BY FEDERAL LAW SHALL  FILE
A  STATE RETURN USING THE SAME FILING STATUS THAT WOULD HAVE BEEN AVAIL-
ABLE HAD SUCH MARRIAGE BEEN RECOGNIZED BY FEDERAL LAW.
  S 5. Subsection (a) of section 951 of  the  tax  law,  as  amended  by
section  1  of  part  T of chapter 57 of the laws of 2010, is amended to
read as follows:
  (a) Dates. For purposes of this article, any reference to the internal
revenue code means the United States Internal Revenue Code of 1986, with
all amendments enacted on or before July twenty-second, nineteen hundred
ninety-eight, and, unless specifically provided otherwise in this  arti-
cle,  any  reference to December thirty-first, nineteen hundred seventy-
six or January first, nineteen hundred seventy-seven  contained  in  the
provisions of such code which are applicable to the determination of the
tax imposed by this article shall be read as a reference to June thirti-
eth,  nineteen  hundred  seventy-eight  or  July first, nineteen hundred
seventy-eight, respectively. Notwithstanding the foregoing, the  unified
credit  against  the  estate tax provided in section two thousand ten of
the internal revenue code shall, for purposes of this  article,  be  the
amount  allowable as if the federal applicable exclusion amount were one
million dollars. PROVIDED, FURTHER, ANY ELECTION  TO  TAKE  A  QUALIFIED
TERMINABLE  INTEREST  PROPERTY  DEDUCTION MADE ON THE RETURN FILED UNDER
THIS ARTICLE SHALL BE TREATED AS IF THE ELECTION HAD BEEN  MADE  ON  THE
FEDERAL ESTATE TAX RETURN.
  S  6. Section 1-112 of the administrative code of the city of New York
is amended by adding a new subdivision 22 to read as follows:
  22. FOR PURPOSES OF CHAPTER SEVENTEEN OF TITLE ELEVEN  OF  THIS  CODE,
"MARRIED," "SPOUSE," "HUSBAND," "WIFE," "WIDOW," AND OTHER SIMILAR TERMS
ENCOMPASS  ANY  STATE  RECOGNIZED MARRIAGE NOTWITHSTANDING THE TREATMENT
AFFORDED SUCH INDIVIDUALS UNDER THE LAWS OF THE UNITED STATES.
  S 7. Subdivision (b) of section 11-1707 of the administrative code  of
the  city of New York, as amended by chapter 333 of the laws of 1987, is
amended to read as follows:
  (b) Marital or other status. An individual's marital or  other  status
under  section  11-1701  and section 11-1714 shall be the same as his OR
HER marital or other status for purposes of establishing the  applicable
federal  income  tax  rates;  PROVIDED  HOWEVER, THAT INDIVIDUALS IN ANY
STATE RECOGNIZED MARRIAGE SHALL BE TREATED AS MARRIED AND AS  "HUSBAND,"

A. 4454                             3

"WIFE,"  "SPOUSE,"  "WIDOW"  OR  OTHER  SIMILAR  TERM INDICATING MARITAL
STATUS AS USED IN THIS CHAPTER TO THE SAME EXTENT AND IN THE SAME WAY AS
IN ANY OTHER MARRIAGE RECOGNIZED UNDER FEDERAL AND STATE TAX  LAW.    IN
APPLYING  RELEVANT  PROVISIONS  OF THE LAWS OF THE UNITED STATES TO THIS
CHAPTER, THE TERMS "MARRIED," "HUSBAND," "WIFE," "SPOUSE,"  "WIDOW"  AND
OTHER  SIMILAR  TERMS  INDICATING MARITAL STATUS AS USED IN THIS CHAPTER
SHALL INCLUDE INDIVIDUALS IN ANY  STATE  RECOGNIZED  MARRIAGE,  NOTWITH-
STANDING  THE  TREATMENT AFFORDED SUCH INDIVIDUALS UNDER THE LAWS OF THE
UNITED STATES.
  S 8. This act shall take effect immediately;  provided  however,  that
sections  three,  four, six and seven of this act shall apply to taxable
years beginning on or after January 1, 2011.