S10318 (2025-26 session)

NY State bill

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.

Title
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
Type
New York State Senate bill
Session
2025-26 session
Status
In Senate Committee
Latest action date
2026-05-13
In committee
Budget And Revenue
Introduced
2026-05-13
Same as
A10956
Law section
Tax Law

Sponsors

Heard in committee

Same as

Sources