Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 14, 2012 |
referred to rules delivered to senate passed assembly ordered to third reading rules cal.200 rules report cal.200 reported |
Jun 11, 2012 |
reported referred to rules |
Apr 18, 2012 |
reported referred to ways and means |
Mar 06, 2012 |
referred to judiciary |
Assembly Bill A9481
2011-2012 Legislative Session
Sponsored By
WEINSTEIN
Archive: Last Bill Status - In Senate Committee Rules Committee
- 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
Actions
co-Sponsors
Charles Lavine
Sean Ryan
David Weprin
multi-Sponsors
Rhoda Jacobs
Dan Quart
2011-A9481 (ACTIVE) - Details
- See Senate Version of this Bill:
- S6649
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง951, Tax L
- Versions Introduced in 2013-2014 Legislative Session:
-
A6556, S4851
2011-A9481 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9481 I N A S S E M B L Y March 6, 2012 ___________ Introduced by M. of A. WEINSTEIN, LAVINE, RYAN, WEPRIN -- Multi-Spon- sored by -- M. of A. QUART -- (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 ARTICLE, 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 that have died on or after January 1, 2010. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14028-01-2
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