New York State Passes The Marriage Equality Act
The Marriage Equality Act (Act) took effect on July 24, 2011, and provides that all marriages, whether between same-sex couples or different-sex couples, will be treated equally under the laws of New York.
The Act amends New York law to recognize all legally performed marriages between same-sex and different-sex couples, whether or not the marriage took place in New York.
The Act applies to all taxes administered by the Tax Department. As a result, any references in the
Tax Law or department documents to:
•spouse or married individual includes a person in a marriage with a same-sex spouse
•husband, wife, and spouse should be read as gender neutral to reflect both different-sex and same-sex couples
•marriage also includes a marriage between same-sex spouses