What's happening
This bill allows a tax deduction and job protection for individuals who donate organs in New York State.
Why it matters
Reduces financial burden for living organ donors. by allowing a tax deduction of up to $10,000 for unreimbursed expenses (including travel, lodging, medical costs, and lost wages), making organ donation more accessible to people who might otherwise be deterred by out-of-pocket costs.
Limits the deduction to a one-time benefit per donor. , ensuring the policy is targeted at unique donation events rather than ongoing tax offsets, and clarifies which organs qualify (liver, pancreas, lung, kidney, intestine, or bone marrow).
Provides explicit job protection for organ donors. by prohibiting employers from penalizing or firing employees who are absent from work during their recovery period after donating an organ, potentially reducing donor hesitation due to fear of workplace repercussions.
May increase organ donation rates. by addressing two major deterrents—financial hardship and job insecurity—thereby potentially saving more lives and reducing transplant waiting lists in New York State.
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Who cares
Headline styles
Tax Break for Organ Donors
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1473
2017-2018 Regular Sessions
IN SENATE
January 9, 2017
Introduced by Sens. CARLUCCI, KENNEDY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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 44 to read as follows:
(44) 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. Paragraphs c and d of subdivision 2 of section 201-d of the labor law, as added by chapter 776 of the laws of 1992, are amended and a new paragraph e is added to read as follows:
c. an individual's legal recreational activities outside work hours, off of the employer's premises and without use of the employer's equipment or other property; [or]
d. an individual's membership in a union or any exercise of rights granted under Title 29, USCA, Chapter 7 or under article fourteen of the civil service law[.]; or
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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01850-01-7
S. 1473 2
§ 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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
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
Purpose
Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being. Additionally, it would provide employment security for an individual who donates all or part of an organ for transplant.
Summary of provisions
Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 44, which deals with a tax deduction of up to $10,000 to be made available to an individual who donates an organ for the purpose of a human organ transplant. The deduction would be allowed for non-reimbursed expenses relating to travel, lodging, medical expenses and lost wages.
Section 2. Subdivision 2 of section 201-d of the labor law is amended by adding a new paragraph e, which makes it unlawful for an employer to discharge or discriminate against an individual who has made a decision to donate a human organ during the entire donation process.
Section 3. 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. A tax deduction would alleviate this obstacle by covering non-reimbursed expenses incurred by a donor such as, travel, lodging, medical expenses and lost wages. 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 any additional hardship.
This legislation will significantly increase the pool of available organ donors, which would reduce the time an individual must spend on an organ donor list. Countless lives would be saved by providing viable organs to patients before it is too late.
Legislative history
2015-16:S2162A -Investigations & Government Operations, print#2162A 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 immediately and shall apply to taxable years commencing on or after such effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.