NY A11479

Defines "state recognized marriage" in New York tax law to include marriages performed outside New York that are recognized under principles of comity.

Requires New York to treat individuals in state recognized marriages the same as those in federally recognized marriages for purposes of tax liability calculations under Articles 22, 26, 26-B, 30, 30-A, and 30-B of the tax law.

Allows individuals in state recognized marriages not recognized by federal law to file New York state tax returns using the same filing status that would be available if their marriage were federally recognized.

Extends the same marriage recognition requirements to New York City tax provisions under Chapter 17 of Title 11 of the administrative code.

Takes effect immediately, with tax treatment provisions applying to taxable years beginning on or after January 1, 2010.