What's happening
This bill creates a personal income tax credit for New York residents' unreimbursed expenses related to living organ donation.
Why it matters
Direct financial relief for living organ donors. By covering unreimbursed expenses like travel, lodging, and lost wages (up to $10,000), this credit aims to reduce major out-of-pocket costs that often deter people from becoming living donors, making donation more accessible regardless of income.
Encourages more organ donations. The financial incentive may help address New York’s ongoing shortage of organ donors, potentially saving more lives by making it easier for residents to consider and complete living donations.
Limits and focus. The credit is available only once per lifetime, only to full-year New York residents, and only for certain organs (liver, pancreas, kidney, intestine, lung, or bone marrow), ensuring the policy is targeted and not overly broad or open to abuse.
Eliminates previous deduction. The bill repeals an existing income modification related to organ donation, replacing it with this more generous and straightforward tax credit, which could be easier for donors to claim and understand.
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Who cares
Headline styles
Tax Credit for Organ Donors
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Credit for Organ Donors
In Senate Committee · Investigations And Government Operations · Sponsor Kemp Hannon
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4341
2017-2018 Regular Sessions
IN ASSEMBLY
February 2, 2017
Introduced by M. of A. ORTIZ -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a personal income tax credit for organ donations; and to repeal paragraph 38 of subsection (c) of section 612 of such law in relation to the personal income tax modification, reducing federal adjusted income, for organ donations
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (ccc) to read as follows:
(ccc) Organ donation credit. (1) A resident taxpayer shall be allowed a credit against the tax imposed by this article for qualified expenses incurred, while living, in the course of such taxpayer's donation of one or more of his or her human organs to another human being for the purpose of transplantation in such other human being. The credit established by this subsection shall only be allowed in the tax year in which the human organ transplantation occurs, and may only be claimed for one tax year during the taxpayer's lifetime.
(2) For the purposes of this subsection, the term "qualified expenses" means the following unreimbursed expenses incurred by a resident taxpayer related to his or her donation of his or her human organ or organs for donation to another human being for the purpose of transplantation in such human being:
(i) travel expenses;
(ii) lodging expenses; and
(iii) lost wages.
(3) For the purposes of this subsection, the term "human organ" means all or part of a liver, pancreas, kidney, intestine, lung or bone marrow.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04493-01-7
A. 4341 2
(4) The amount of the credit that may be claimed by a resident taxpayer pursuant to this subsection shall not exceed ten thousand dollars.
(5) No part-year resident or non-resident taxpayer may claim the credit established by this subsection.
§ 2. Paragraph 38 of subsection (c) of section 612 of the tax law is REPEALED.
§ 3. 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 tax years commencing on and after such date.
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.