A4454-2011 Actions

• Jan 4, 2012: referred to ways and means
• May 19, 2011: advanced to third reading cal.386
• May 17, 2011: reported
• Feb 3, 2011: referred to ways and means

A4454-2011 Text

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

                                    4454

                         2011-2012 Regular Sessions

                            I N  ASSEMBLY

                              February 3, 2011
                                 ___________

  Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
    tee on Ways and Means

  AN ACT to amend the tax law and the administrative code of the  city  of
    New  York,  in relation to allowing recognition of marriages performed
    outside New York state

    THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section  1.  Section  2  of  the  tax law is amended by adding two new
  subdivisions 12 and 13 to read as follows:

    12. AS USED IN THIS CHAPTER, A "STATE RECOGNIZED MARRIAGE" SHALL  MEAN
  A  MARRIAGE  RECOGNIZED  BY  NEW  YORK  STATE  LAW, INCLUDING A MARRIAGE
  OUTSIDE THE STATE RECOGNIZED UNDER PRINCIPLES OF COMITY.
    13. AS USED IN THIS CHAPTER, "MARRIED," "SPOUSE,"  "HUSBAND,"  "WIFE,"
  "WIDOW,"  AND  OTHER  SIMILAR TERMS ENCOMPASS ANY INDIVIDUALS IN A STATE
  RECOGNIZED  MARRIAGE,  NOTWITHSTANDING  THE  TREATMENT   AFFORDED   SUCH
  MARRIAGE UNDER THE LAWS OF THE UNITED STATES.
    S  2.  The  tax  law  is amended by adding a new section 35 to read as
  follows:

    S 35. TREATMENT OF INDIVIDUALS IN ANY STATE RECOGNIZED  MARRIAGE.  (A)
  FOR  PURPOSES  OF  THIS  CHAPTER,  INDIVIDUALS  IN  ANY STATE RECOGNIZED
  MARRIAGE SHALL BE TREATED AS MARRIED, AND  THEIR  STATUS  AS  "HUSBAND,"
  "WIFE,"  "SPOUSE,"  "WIDOW"  OR  OTHER  SIMILAR  TERM INDICATING MARITAL
  STATUS AS USED IN THIS CHAPTER SHALL BE THAT OF SIMILARLY-SITUATED INDI-
  VIDUALS IN ANY OTHER MARRIAGE RECOGNIZED UNDER  FEDERAL  AND  STATE  TAX
  LAW,  NOTWITHSTANDING  THE TREATMENT AFFORDED SUCH INDIVIDUALS UNDER THE
  LAWS OF THE UNITED STATES.
    (B) TAX LIABILITY UNDER ARTICLES TWENTY-TWO, TWENTY-SIX, TWENTY-SIX-B,
  THIRTY, THIRTY-A, AND THIRTY-B OF THIS CHAPTER SHALL BE COMPUTED FOR ANY
  STATE RECOGNIZED MARRIAGE IN THE SAME WAY LIABILITY WOULD BE COMPUTED IN
  ANY OTHER MARRIAGE RECOGNIZED UNDER FEDERAL AND STATE TAX LAW.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD05733-01-1

 A. 4454                             2

    S 3. Subsection (b) of section 607 of the tax law, as amended by chap-
  ter 760 of the laws of 1992, is amended to read as follows:

    (b)  Marital  or other status. An individual's marital or other status
  under section six hundred one, subsection (b) of section six hundred six
  and section six hundred fourteen shall be the same as his OR HER marital
  or other status for purposes  of  establishing  the  applicable  federal
  income tax rates; PROVIDED HOWEVER, THAT INDIVIDUALS IN ANY STATE RECOG-
  NIZED  MARRIAGE  SHALL  BE  TREATED AS MARRIED AND AS "HUSBAND," "WIFE,"
  "SPOUSE," "WIDOW" OR OTHER SIMILAR TERM USED IN THIS ARTICLE TO INDICATE
  MARITAL STATUS TO THE SAME EXTENT AND IN THE SAME WAY AS ARE INDIVIDUALS
  IN ANY OTHER LEGALLY PERFORMED MARRIAGE. IN APPLYING RELEVANT PROVISIONS
  OF THE LAWS OF THE UNITED STATES TO THIS ARTICLE, THE  TERMS  "MARRIED,"
  "HUSBAND,"  "WIFE,"  "SPOUSE,"  "WIDOW" OR OTHER SIMILAR TERM INDICATING
  MARITAL STATUS AS USED IN THIS ARTICLE SHALL INCLUDE  ANY  STATE  RECOG-
  NIZED  MARRIAGE, NOTWITHSTANDING THE TREATMENT AFFORDED SUCH INDIVIDUALS
  UNDER THE LAWS OF THE UNITED STATES.
    S 4. Subsection (b) of section 651 of the tax law is amended by adding
  a new paragraph 8 to read as follows:

    (8) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, AN INDIVIDUAL
  IN A STATE RECOGNIZED MARRIAGE NOT RECOGNIZED BY FEDERAL LAW SHALL  FILE
  A  STATE RETURN USING THE SAME FILING STATUS THAT WOULD HAVE BEEN AVAIL-
  ABLE HAD SUCH MARRIAGE BEEN RECOGNIZED BY FEDERAL LAW.
    S 5. Subsection (a) of section 951 of  the  tax  law,  as  amended  by
  section  1  of  part  T of chapter 57 of the laws of 2010, is amended to
  read as follows:

    (a) Dates. For purposes of this article, any reference to the internal
  revenue code means the United States Internal Revenue Code of 1986, with
  all amendments enacted on or before July twenty-second, nineteen hundred
  ninety-eight, and, unless specifically provided otherwise in this  arti-
  cle,  any  reference to December thirty-first, nineteen hundred seventy-
  six or January first, nineteen hundred seventy-seven  contained  in  the
  provisions of such code which are applicable to the determination of the
  tax imposed by this article shall be read as a reference to June thirti-
  eth,  nineteen  hundred  seventy-eight  or  July first, nineteen hundred
  seventy-eight, respectively. Notwithstanding the foregoing, the  unified
  credit  against  the  estate tax provided in section two thousand ten of
  the internal revenue code shall, for purposes of this  article,  be  the
  amount  allowable as if the federal applicable exclusion amount were one
  million dollars. PROVIDED, FURTHER, ANY ELECTION  TO  TAKE  A  QUALIFIED
  TERMINABLE  INTEREST  PROPERTY  DEDUCTION MADE ON THE RETURN FILED UNDER
  THIS ARTICLE SHALL BE TREATED AS IF THE ELECTION HAD BEEN  MADE  ON  THE
  FEDERAL ESTATE TAX RETURN.
    S  6. Section 1-112 of the administrative code of the city of New York
  is amended by adding a new subdivision 22 to read as follows:

    22. FOR PURPOSES OF CHAPTER SEVENTEEN OF TITLE ELEVEN  OF  THIS  CODE,
  "MARRIED," "SPOUSE," "HUSBAND," "WIFE," "WIDOW," AND OTHER SIMILAR TERMS
  ENCOMPASS  ANY  STATE  RECOGNIZED MARRIAGE NOTWITHSTANDING THE TREATMENT
  AFFORDED SUCH INDIVIDUALS UNDER THE LAWS OF THE UNITED STATES.
    S 7. Subdivision (b) of section 11-1707 of the administrative code  of
  the  city of New York, as amended by chapter 333 of the laws of 1987, is
  amended to read as follows:

    (b) Marital or other status. An individual's marital or  other  status
  under  section  11-1701  and section 11-1714 shall be the same as his OR
  HER marital or other status for purposes of establishing the  applicable
  federal  income  tax  rates;  PROVIDED  HOWEVER, THAT INDIVIDUALS IN ANY
  STATE RECOGNIZED MARRIAGE SHALL BE TREATED AS MARRIED AND AS  "HUSBAND,"

 A. 4454                             3

  "WIFE,"  "SPOUSE,"  "WIDOW"  OR  OTHER  SIMILAR  TERM INDICATING MARITAL
  STATUS AS USED IN THIS CHAPTER TO THE SAME EXTENT AND IN THE SAME WAY AS
  IN ANY OTHER MARRIAGE RECOGNIZED UNDER FEDERAL AND STATE TAX  LAW.    IN
  APPLYING  RELEVANT  PROVISIONS  OF THE LAWS OF THE UNITED STATES TO THIS
  CHAPTER, THE TERMS "MARRIED," "HUSBAND," "WIFE," "SPOUSE,"  "WIDOW"  AND
  OTHER  SIMILAR  TERMS  INDICATING MARITAL STATUS AS USED IN THIS CHAPTER
  SHALL INCLUDE INDIVIDUALS IN ANY  STATE  RECOGNIZED  MARRIAGE,  NOTWITH-
  STANDING  THE  TREATMENT AFFORDED SUCH INDIVIDUALS UNDER THE LAWS OF THE
  UNITED STATES.
    S 8. This act shall take effect immediately;  provided  however,  that
  sections  three,  four, six and seven of this act shall apply to taxable
  years beginning on or after January 1, 2011.