Relates to organ donation

1 Co-sponsor

• Timothy M. Kennedy

Title of bill

An act to amend the tax law, in relation to the donation of a human organ

Purpose

Expands the existing tax deduction of $10,000 for human organ donations to make it easier for persons to donate organs without worrying about expenses related to the transplant.

Summary of provisions

Section 1. Paragraph 38 of section 612 of the Tax Law is amended to allow the spouse of a human organ donor to claim a deduction related to transportation expenses, lost wages, and lodging expenses related to the donor's transplant. In addition, paragraph 38 is amended to include child care costs within the $10,000 deduction when such costs are incurred by the organ donor and spouse of the organ donor in relation to the transplant procedure.

Section 2. Effective date.

Justification

Nationwide, there are more than 85,000 individuals living day to day, hoping for the chance to receive a viable organ donation. Last year, 6,184 people donated an organ in the United States according to the Organ Procurement and Transplant Network. Of the organs donated 5,876 were kidney donations, with the remainder being partial donations of the liver, pancreas or lungs. In the state of New York, there were only 460 living donors. This left a substantial number of terminally ill patients without the opportunity to receive an organ transplant.

A vast majority of citizens support organ donation (nearly 85%). However less than half of those who support such a program have signed their organ donor card. The exorbitant medical and other expenses associated with a transplant procedure may prevent a suitable donor from participating in an organ donation program.

Existing law provides for a tax deduction of up to $10,000 for organ donation expenses for the organ donor related to transportation, lodging and lost wages. However, donors who spend time recovering from their transplant procedure may also incur expenses related to child care. Further, donors often want their spouse to be with them at the hospital during the transplant procedure or at home with the donor during the recovery period, with the spouse possibly incurring expenses for transportation, lodging, lost wages and child care. Expansion of this tax deduction would ensure that organ donors are with their loved ones while making the choice to save another person's life through organ donation. Additionally, the loss of employment is always a risk during long recovery periods, this fear may prevent suitable donors from participating. By offering these brave individuals the security that their position would be waiting for them at the end of their recovery would eliminate an additional hardship.

Legislative history

2013-14: S1780-A - Investigations & Government Operations 2011-12: S5178/A1056 - Investigations & Government Operations/Held in Ways & Means

Fiscal implications

To be determined.

Effective date

This act shall take effect sixty days after becoming law and shall apply to taxable years commencing on or after such effective date.