What's happening
This bill expands the state tax deduction for living organ donors to include child care costs and expenses incurred by a spouse.
Why it matters
Reduces financial barriers for living organ donors. by expanding the types of expenses eligible for the state tax deduction, potentially making it easier for more people to consider donation without worrying about out-of-pocket costs.
Acknowledges the broader impact of donation on families. by allowing donors to claim expenses incurred by their spouses, recognizing that organ donation often affects the entire household, not just the donor.
Addresses practical challenges faced by parents. by including child care costs as deductible expenses, which could especially benefit single parents or families with young children who might otherwise be unable to donate due to caregiving responsibilities.
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Who cares
Headline styles
Expand Organ Donor Tax Relief
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.
Expand Organ Donor Tax Break
In Senate Committee · Investigations And Government Operations · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7626
2017-2018 Regular Sessions
IN ASSEMBLY
May 5, 2017
Introduced by M. of A. GOTTFRIED -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the donation of a human organ
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 38 of subsection (c) of section 612 of the tax law, as added by chapter 565 of the laws of 2006, is amended to read as follows:
(38) An amount of up to ten thousand dollars if a taxpayer, while living, donates one or more of his or her human organs to another human being for human organ transplantation. For purposes of this paragraph, "human organ" means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. A subtract modification allowed under this paragraph shall be claimed in the taxable year in which the human organ transplantation occurs.
(A) A taxpayer shall claim the subtract modification allowed under this paragraph only once and such subtract modification shall be claimed for only the following unreimbursed expenses which are incurred by the taxpayer or spouse of the taxpayer, and related to the taxpayer's organ donation:
(i) travel expenses;
(ii) lodging expenses; [and]
(iii) lost wages[.]; and
(iv) child care costs;
(B) The subtract modification allowed under this paragraph shall not be claimed by a part-year resident or a non-resident of this state.
§ 2. This act shall take effect on the sixtieth day after it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02021-01-7
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.