Skip to main content

AgoraSign in

Erik Bottcher

Sponsor · State Senator, District 47 · Democratic

Follow

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

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.

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

New York State Senate

Same as A10956, the matching bill in the Assembly.

Amends the Tax Law.

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)

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

About this record

Summary

The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.

Cosponsors

The list shows the cosponsors who are on Agora, A to Z. The official record may list more.

Party colors

Parties are shown in the same neutral colors.

Source

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