Senate BillPassed first house
S 8317: Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2028.
What S 8317 does, verified January 8, 2026
The bill aims to amend the tax law relating to the estate tax treatment of dispositions to surviving spouses who are not United States citizens. It extends the expiration of the provisions, which currently apply to estates of decedents dying on or after January 1, 2010. The bill takes effect immediately and applies to estates of decedents dying on or after the specified date. The provisions will expire and be deemed repealed on July 1, 2028.
Bill journey
✓IntroducedComplete
✓In CommitteeComplete
✓First Chamber FloorComplete
4Second ChamberCurrent
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 8317
- What is the current status of S 8317?
- As of January 8, 2026, S 8317 is recorded as "Passed first house": it has passed the chamber it started in and is now before the second chamber. The last recorded action, on January 7, 2026, was "REFERRED TO BUDGET AND REVENUE".
- Did S 8317 pass?
- Not yet. S 8317 has passed its house of origin and is now before the second chamber, where it needs committee approval and a floor vote.
- Who wrote S 8317, and where is it now?
- S 8317 was authored by Sen. Jeremy Cooney. Its committee of record is Senate Budget & Revenue.
Author and sponsors
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| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Jan. 07, 2026 | REFERRED TO RULES |
| Jan. 07, 2026 | returned to senate |
| Jan. 07, 2026 | died in assembly |
| Jun. 10, 2025 | referred to ways and means |
Latest bill textIntroduced version, June 2, 2025 · 221 words
STATE OF NEW YORK ________________________________________________________________________ 8317 2025-2026 Regular Sessions IN SENATE June 2, 2025 ___________ Introduced by Sen. COONEY -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend chapter 538 of the laws of 2013, amending the tax law relating to the estate tax treatment of dispositions to surviving spouses who are not United States citizens, in relation to extending the expiration of the provisions thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 2 of chapter 538 of the laws of 2013, amending the 2 tax law relating to the estate tax treatment of dispositions to surviv- 3 ing spouses who are not United States citizens, as amended by chapter 4 357 of the laws of 2022, is amended to read as follows: 5 § 2. This act shall take effect immediately and shall apply to the 6 estates of decedents dying on or after January 1, 2010, and shall expire 7 and be deemed repealed July 1, [2025] 2028. 8 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13309-01-5
Text of S 8317 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions