NYS Department of Taxation & Finance Technical Memorandum
The Marriage Equality Act
The Marriage Equality Act (Act) was signed into law as Chapters 95 & 96 of the Laws of 2011, on June 24, 2011. One purpose of the Act is o provide that all marriages, whether of same-sex couples or different-sex couples, will be treated equally under all laws of the state. Accordingly, the Act applies to all taxes administered by the tax Department as the effective date of July 24, 2011. (more…)





