Sponsor · State Senator, District 47 · Democratic
Senate bill · S10318 (2025-26)
Establishes a tax credit for same-sex couples re-recording their property deeds to reflect a change in status from tenants in common or joint tenants with…
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Establishes a tax credit for same-sex couples re-recording their property deeds to reflect a change in status from tenants in common or joint tenants with right of survivorship to tenancy by the entirety
The heading above is this same sentence with its legal opening removed. No words were added, changed or reordered.
New York State Senate
Same as A10956, the matching bill in the Assembly.
Summary
Establishes a tax credit for same-sex couples who purchased residential property in the state prior to the legalization of same-sex marriage, were prohibited from recording the deed as tenants by the entirety, and who re-record the deed to reflect a change in status from tenants in common or joint tenants with right of survivorship to tenants by the entirety; provides for the repeal of such provisions upon the expiration thereof.
Summary from NY Open Legislation. How we handle summaries
Amends the Tax Law.
Your position on this bill
Not chosen yet
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Budget And Revenue · New York State Senate
Also referred to Ways and Means · New York State Assembly.
Purpose, from the sponsor's memo
The purpose of this bill is to establish a temporary personal income tax credit to offset the costs incurred by same-sex married couples who must re-record property deeds in order to obtain the legal protections asso- ciated with tenancy by the entirety.
Filed with the bill. Read it on nysenate.gov (opens in a new tab)
Cosponsors
Showing the cosponsors who are on Agora, A to Z. The official record may list more.
Read on NY Senate (opens in a new tab)- Democratic1
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Full history
- May 13, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
- Apr 14, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 21, 2026. About our data
Read the record
- Read on NY Senate (opens in a new tab) The official record on nysenate.gov.