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A06556 Summary:

BILL NO    A06556A

SAME AS    SAME AS S04851-A

SPONSOR    Weinstein (MS)

COSPNSR    Weprin, Hennessey, Titone

MLTSPNSR   Jacobs, Titus

Amd S951, Tax L

Relates to the estate tax treatment of dispositions to surviving spouses who
are not United States citizens.
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A06556 Actions:

BILL NO    A06556A

04/09/2013 referred to judiciary
04/16/2013 reported referred to ways and means
05/14/2013 amend (t) and recommit to ways and means
05/14/2013 print number 6556a
06/03/2013 reported referred to rules
06/10/2013 reported 
06/10/2013 rules report cal.130
06/10/2013 ordered to third reading rules cal.130
06/11/2013 substituted by s4851a
           S04851  AMEND=A  BONACIC
           04/26/2013 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
           05/08/2013 AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
           05/08/2013 PRINT NUMBER 4851A
           05/30/2013 1ST REPORT CAL.840
           06/03/2013 2ND REPORT CAL.
           06/04/2013 ADVANCED TO THIRD READING 
           06/05/2013 PASSED SENATE
           06/05/2013 DELIVERED TO ASSEMBLY
           06/05/2013 referred to ways and means
           06/11/2013 substituted for a6556a
           06/11/2013 ordered to third reading rules cal.130
           06/11/2013 passed assembly
           06/11/2013 returned to senate
           12/06/2013 DELIVERED TO GOVERNOR
           12/18/2013 SIGNED CHAP.538
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A06556 Votes:

There are no votes for this bill in this legislative session.
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A06556 Memo:

Memo not available
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A06556 Text:

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

                                        6556--A

                              2013-2014 Regular Sessions

                                 I N  A S S E M B L Y

                                     April 9, 2013
                                      ___________

       Introduced  by  M.  of A. WEINSTEIN, WEPRIN, HENNESSEY, TITONE -- Multi-
         Sponsored by -- M. of A. JACOBS, TITUS -- (at request of the Office of
         Court Administration) -- read once and referred to  the  Committee  on
         Judiciary  -- reported and referred to the Committee on Ways and Means
         -- 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:

    1    Section 1. Section 951 of the tax law  is  amended  by  adding  a  new
    2  subsection (c) to read as follows:
    3    (C)  DISPOSITION  TO SURVIVING SPOUSE WHO IS NOT A UNITED STATES CITI-
    4  ZEN. IN THE CASE OF AN ESTATE WHERE A FEDERAL ESTATE TAX RETURN  IS  NOT
    5  REQUIRED  FOR  FEDERAL ESTATE TAX PURPOSES, A DISPOSITION TO A SURVIVING
    6  SPOUSE THAT WOULD QUALIFY FOR THE FEDERAL ESTATE TAX  MARITAL  DEDUCTION
    7  UNDER  SECTION  2056 OF THE INTERNAL REVENUE CODE IF NOT FOR THE LIMITA-
    8  TION IMPOSED BY SUBSECTION (D)(1) OF SUCH SECTION SHALL  NONETHELESS  BE
    9  TREATED  AS  QUALIFYING FOR THE FEDERAL ESTATE TAX MARITAL DEDUCTION FOR
   10  PURPOSES OF COMPUTING THE TAX IMPOSED BY SECTION NINE HUNDRED  FIFTY-TWO
   11  OF  THIS  PART,  WITHOUT  REQUIRING  THAT  SUCH  DISPOSITION PASS TO THE
   12  SURVIVING SPOUSE IN A QUALIFIED DOMESTIC TRUST AS REQUIRED  FOR  FEDERAL
   13  PURPOSES BY INTERNAL REVENUE CODE SECTION 2056(D)(2).
   14    S  2.  This  act  shall take effect immediately and shall apply to the
   15  estates of decedents dying on or after January 1, 2010, and shall expire
   16  and be deemed repealed July 1, 2016.


        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09834-03-3
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