Extends the estate tax treatment of dispositions to surviving spouses who are not U.S. citizens to July 1, 2028.
New York S08317 amends the estate tax law to extend the special treatment of dispositions to surviving spouses who are not U.S. citizens. This special treatment, which was initially set to expire on July 1, 2025, will now remain in effect until July 1, 2028. The change applies to estates of decedents who died on or after January 1, 2010.
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