Senate Bill S9398

Signed By Governor
2021-2022 Legislative Session

Extends the expiration of provisions relating to the estate tax treatment of dispositions for certain surviving spouses

download bill text pdf

Sponsored By

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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2021-S9398 (ACTIVE) - Details

See Assembly Version of this Bill:
A10444
Law Section:
Taxation
Laws Affected:
Amd §2, Chap 538 of 2013

2021-S9398 (ACTIVE) - Summary

Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2025.

2021-S9398 (ACTIVE) - Sponsor Memo

2021-S9398 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9398
 
                             I N  S E N A T E
 
                               May 24, 2022
                                ___________
 
 Introduced  by  Sen.  COONEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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:
 
   Section 1. Section 2 of chapter 538 of the laws of 2013, amending  the
 tax  law relating to the estate tax treatment of dispositions to surviv-
 ing spouses who are not United States citizens, as amended by chapter 89
 of the laws of 2019, is amended to read as follows:
   § 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 and be deemed repealed July 1, [2022] 2025.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15936-01-2

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