STATE OF NEW YORK
________________________________________________________________________
8317
2025-2026 Regular Sessions
IN SENATE
June 2, 2025
___________
Introduced by Sen. COONEY -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
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:
1 Section 1. Section 2 of chapter 538 of the laws of 2013, amending the
2 tax law relating to the estate tax treatment of dispositions to surviv-
3 ing spouses who are not United States citizens, as amended by chapter
4 357 of the laws of 2022, is amended to read as follows:
5 § 2. This act shall take effect immediately and shall apply to the
6 estates of decedents dying on or after January 1, 2010, and shall expire
7 and be deemed repealed July 1, [2025] 2028.
8 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13309-01-5
