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S2497Senate2017-2018 SessionSame asA4341

Tax Credit for Organ Donors

Official title

“Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repealer”

Sponsor Kemp HannonSD-6+20 co-sponsorsAffects Legal
Status
In Senate Committee
Investigations And Government Operations
Impact
6/10
Moderate
Passage
0%

Bill progress

Step 2 of 7

In committee · Investigations And Government Operations

What's happening

This bill creates a personal income tax credit of up to $10,000 for New York residents who incur expenses from donating organs for transplantation.

Why it matters

  1. Direct financial relief for living organ donors. By providing up to $10,000 in tax credits specifically for unreimbursed travel, lodging, and lost wages, this bill directly addresses one of the biggest barriers to living organ donation—out-of-pocket costs—potentially making it more feasible for altruistic donors.

  2. Incentivizes donation of a broad range of organs. The credit applies to donations of not only kidneys and livers, but also pancreas, intestine, lung, and bone marrow, potentially increasing the supply of multiple types of life-saving transplants.

  3. One-time, substantial benefit for New York residents. The credit is available only once in a donor’s lifetime and only to full-year New York residents, making it a significant but targeted incentive that encourages serious consideration of donation without creating ongoing fiscal liabilities for the state.

  4. Shifts from income deduction to tax credit. By repealing the previous income deduction for organ donations and replacing it with a more generous, direct tax credit, the bill makes the financial support for donors simpler and more impactful—especially for low- and middle-income individuals who may not benefit as much from deductions.

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Who cares

Headline styles

Tax Credit for Organ Donors

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Kemp Hannon

Senator · Senate District 6

Chair, Health

History

  1. Referred to investigations and government operations
  2. Returned to senate
  3. Died in assembly
  4. Referred to ways and means
  5. Delivered to assembly
  6. Passed senateVote 60–0
  7. Advanced to third reading
  8. 2nd report cal.
  9. 1st report cal.613
  10. Reported and committed to finance
  11. Referred to investigations and government operations

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.

A4341Assembly

Tax Credit for Organ Donors

In Assembly Committee · Ways And Means · Sponsor Felix Ortiz

Impact 6 · Moderate0% to pass

Full text

2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

2497

2017-2018 Regular Sessions

IN SENATE

January 13, 2017

Introduced by Sens. HANNON, AKSHAR, AMEDORE, AVELLA, CARLUCCI, DeFRAN- CISCO, GALLIVAN, MARCHIONE, ORTT, RANZENHOFER, SERINO, SEWARD, YOUNG -- 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 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.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD04493-01-7

S. 2497 2

(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.

(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.

Sponsor's memo

Title of bill

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

Purpose

To replace the current organ donation income tax deduction with a one-time personal income tax credit for up to $10,000 for expenses incurred by a living organ donor.

Summary of provisions

Section one amends section 606 of the tax law by adding a new subsection (ccc) which creates a one-time tax credit for living organ donors of up to $10,000 for full time residents who have donated a human organ within the same tax year for qualified expenses which include lodging and travel expenses and lost wages.

Section two repeals paragraph 38 of subsection (c) of section 612 of the tax law which contains a tax deduction for the same purposes and under the same circumstances as the proposed tax credit in section one of the bill.

Section three provides the effective date.

Justification

There are currently over 10,000 candidates waiting for organ donations in New York State and every year over 3,000 candidates are added to the waiting list. In 2015 there were hundreds of living organ donors in New York including 489 kidney donors and 54 liver donors. Others donated bone marrow and other organs and tissues. These donors give the gift of life and must be recognized and supported. They should not endure a financial burden associated with lost wages, travel and lodging expenses. While New York State has had a tax deduction for these individuals, given this is a once in a life time event and the benefit given and costs accumulated are both so big, this bill makes the deduction into a much more beneficial tax credit for those who choose to undertake the act of donating organs or tissue. This tax credit is intended to both incentivize donations and mitigate the costs of being an organ donor.

Many states around the nation have established tax deductions for living organ donors similar to New York. A few have gone the extra step and created the more helpful tax credits as this bill does. New York offers taxpayers many tax credits for a whole host of things like college tuition, real property taxes and dependent care costs. New York has many people waiting on list for years in need of a donated organ. As a state we should do all we can to remove barriers to live organ donation and support those who give the gift of life.

Legislative history

2016: S.7439 - Passed Senate, died in Assembly.

Fiscal implications

To be determined.

Effective date

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.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.