Extends the expiration of provisions relating to the estate tax treatment of dispositions for certain surviving spouses

Where it stands

Passed one of the two chambers; it still needs the other.

Budget And Revenue · New York State Senate

Also referred to Rules · New York State Assembly, Rules · New York State Senate, Ways and Means · New York State Assembly.

Purpose, from the sponsor's memo

Section one of the bill extends the law as amended in Chapter 538 of the Laws of 2013 which waives the qualified domestic trust filing require- ment upon dispositions to surviving non-U.S. citizen spouses for addi- tional three years until 2028. Section two of the bill makes this act effective immediately.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

• Vote: Floor vote

  NY SenateJun 10, 2025Result: passed

  Voted yes (58)Voted no (0)Voted present (0)Absent (5)

  See member positions for the vote on Jun 10, 2025 (Floor vote)

• Vote: Committee vote · Rules

  Senate RulesJun 4, 2025Result: passed

  Voted yes (20)Voted no (0)Voted present (0)Absent (1)

  See member positions for the vote on Jun 4, 2025 (Committee vote · Rules)

Full history

1. Jan 7, 2026

   Died in Assembly

   DIED IN ASSEMBLY

   NY Assembly

2. Jan 7, 2026

   Referred to committee

   REFERRED TO BUDGET AND REVENUE

   NY Senate

3. Jun 10, 2025

   Sent to the executive

   DELIVERED TO ASSEMBLY

   NY Senate

4. Jun 10, 2025

   Passed a chamber

   PASSED SENATE

   NY Senate

5. Jun 10, 2025

   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.

Source

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 3, 2026. About our data

Read the record

• Read on NY Senate (opens in a new tab) The official record on nysenate.gov.