What's happening
This bill provides a tax deduction of up to $10,000 and job security protections for individuals who donate human organs.
Why it matters
Reduces the financial burden for organ donors. by allowing a tax deduction for up to $10,000 in unreimbursed expenses—such as travel, lodging, medical costs, and lost wages—that are often a barrier to donation.
Provides job protection for organ donors. , ensuring that individuals cannot be penalized or fired for taking time off work during their recovery from organ donation, which addresses fears about employment consequences.
Encourages more people to consider living organ donation. by tackling both economic and job-related obstacles, which could increase the availability of organs for transplant and potentially save more lives.
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Who cares
Headline styles
Tax Break for Organ Donors
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3479
2017-2018 Regular Sessions
IN ASSEMBLY
January 27, 2017
Introduced by M. of A. ORTIZ, GALEF, PALMESANO, MOSLEY, COLTON, THIELE, BLAKE -- Multi-Sponsored by -- M. of A. ABBATE, CRESPO, HOOPER, KEARNS, O'DONNELL, PEOPLES-STOKES -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax deduction for donating organs; and to amend the labor law, in relation to job security for those individuals who decide to donate an organ
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 42 to read as follows:
(42) Up to ten thousand dollars for any person who donates one or more of his or her human organs to another human being for human organ transplantation. Such deduction may only be taken once in a donor's lifetime. The deduction shall equal that amount of non-reimbursed expenses relating to travel, lodging, medical expenses and lost wages, but in no event shall the aggregate amount of the deduction exceed ten thousand dollars. The deduction must be taken in either the year the transplant occurs, or the year immediately following the year the transplant occurs. For purposes of this paragraph, "human organ" means all or part of a liver, pancreas, lung, kidney, intestine, or bone marrow.
§ 2. Subdivision 2 of section 201-d of the labor law is amended by adding a new paragraph e to read as follows:
e. an individual's decision to donate a human organ and for his or her absence from work during the recovery period of such donation.
§ 3. This act shall take effect immediately and shall apply to taxable years commencing on or after such effective date, provided that the commissioner of taxation and finance shall promulgate any rule or regulation necessary for the timely implementation of this act.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01850-02-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.