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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

For more information see:

• TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S, The Marriage Equality Act

See specific information for:

• Personal income tax
• Estate tax
• Withholding tax
• Sales tax
• Metropolitan commuter transportation mobility tax(MCTMT) 

Check this page again for additional information regarding the Act.