---
type: "Bill"
title: "Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens"
description: "Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2022."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2019-2020"
identifier: "S 6476"
citation: "New York S 6476 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["BENJAMIN"]
version_count: 1
action_count: 11
vote_count: 3
first_action: "2019-06-13"
last_action: "2019-07-03"
source: "openstates"
source_identifier: "ocd-bill/d15b2b88-fdcc-4618-8ba0-04a9e99fa22f"
source_url: "http://www.nysenate.gov/legislation/bills/2019/S6476"
source_hash: "e437836f3b5b64afd39aa3d2e3da3482689608c58cd326c889a892ecee4f6a12"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 6476 (2019-2020) — Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens

Extends the effectiveness of the estate tax treatment of dispositions to surviving spouses who are not United States citizens to July 1, 2022.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S6476** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S6476&term=2019&Text=Y)

## Votes

- Rules Vote — **19–0** (pass) · upper
- Floor Vote — **62–0** (pass) · upper
- Assembly Vote — **148–0** (pass) · lower

## Sponsors

- BENJAMIN — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-06-13** REFERRED TO RULES `referral-committee`
- **2019-06-18** ORDERED TO THIRD READING CAL.1638
- **2019-06-18** PASSED SENATE `passage`
- **2019-06-18** DELIVERED TO ASSEMBLY
- **2019-06-19** REFERRED TO WAYS AND MEANS `referral-committee`
- **2019-06-19** SUBSTITUTED FOR A8279
- **2019-06-19** ORDERED TO THIRD READING RULES CAL.436
- **2019-06-19** PASSED ASSEMBLY `passage`
- **2019-06-19** RETURNED TO SENATE
- **2019-06-28** DELIVERED TO GOVERNOR `executive-receipt`
- **2019-07-03** SIGNED CHAP.89 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d15b2b88-fdcc-4618-8ba0-04a9e99fa22f`. Confidence: reported (aggregated from official New York legislature records).