Provides a tax check off box on personal income tax return forms for the life pass it on trust fund

BILL NUMBER:S1280A

Title of bill

An act to amend the tax law, in relation to providing a tax check off box on personal income tax return forms for the life pass it on trust fund

Purpose

To allow those filing taxes in the state of New York to contribute to the "life pass it on" trust fund for the purposes of outreach and research on this crucial issue.

Summary of provisions

Section 1 authorizes the Commissioner of the Department of Taxation and Finance to include space on the personal income tax return form for a 'check off' box that would allow individuals to contribute money to the "life pass it on" trust fund. Moneys in this fund shall be kept separate and shall be expended only for outreach and research related to organ and tissue donation.

Justification

Today, the need for organ and tissue donation is as acute as it has ever been. While the number of organ and tissue donors has remained static, the need for such donations has risen precipitously. Approximately 8,000 New Yorkers are currently on a waiting list for organ donation. Over 500 New Yorkers die each year due to the shortage of donors. In addition, some 15,000 New Yorkers need life saving or life enhancing tissue transplantation. Given the foregoing, the need for outreach and research in this area is tremendous. Currently, on the New York State tax form, one can return a gift to wildlife or to the Olympic fund. It seems only natural that one should have the option or contributing to an organ and tissue donation fund, which over time would have the practical effect of saving lives.

Legislative history

Senate 5/14/12 A3297-A(2011-2012) Passed Assembly; Delivered and Government Operations A6190A (2009-2010) Referred to Investigations Assembly, Ordered to 5/5/10 A.3808 (2007-2008) Died in Senate, Returned to third reading cal. 318 1/9/08 A6692A (2005-2006) Referred to Rules 6/22/06 A11262 (2003-2004) Referred to Rules 6/14/04

Fiscal implications

None, per effect on the State, noted.

Effective date

This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable years beginning on or after such date, provided, however, that effective immediately, all actions and procedures with respect to the proposed adoption, amendment, suspension or repeal of any rule or regulation necessary for the timely implementation of this act are directed and authorized to be made and completed on or before such effective date.