Skip to main content

AgoraSign in

Erik Bottcher

Sponsor · State Senator, District 47 · Democratic

Follow

With 1 cosponsor on Agora

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…

Official titleShow

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.

Latest action May 13, 2026

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

Sign in to choose

Where it stands

Assigned to a committee for review.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. 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

Shown in neutral colors by design; Agora is non-partisan.

Full history

  1. May 13, 2026

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

  2. 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

Follow