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Who cares
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Sponsors
Senator · Senate District 42
No co-sponsors yet.
History
- Substituted by A10121
- Ordered to third reading cal.1704
- Committee discharged and committed to rules
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Extends from July 1, 2016 to July 1, 2019, the expiration of provisions relating to the estate tax treatment of dispositions to a surviving spouse who is not a United States citizen
Signed by Governor · Sponsor Dan Quart
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
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
Purpose of bill
The purpose of this bill is to extend a Chapter of law which will expire if not extended.
Summary of provisions of bill
Section one of the bill states the law to be amended as Chapter 538 of the Laws of 2013 which concerns tax law relating to the estate tax treatment of dispositions to surviving spouses who are not United States citizens.
Section two of the bill extends for an additional three years Chapter 538 of the Laws of 2013 which concerns the tax law relating to the estate tax treatment of dispositions to surviving spouses who are not United States citizens.
Justification
This chapter of law will expire if not extended. It will continue to clarify the procedure to obtain a marital deduction for a disposition to a non- citizen surviving spouse where no Federal estate tax return is required.
Legislative history
New bill, 2016.
Fiscal implications for state and local governments
None.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.