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A2948Assembly2019-2020 Session

Tax Break for Organ Donors

Official title

“Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being”

Sponsor Felix OrtizAD-51+6 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
6/10
Moderate
Passage
0%

Bill progress

Step 2 of 7

In committee · Ways And Means

What's happening

This bill provides a tax deduction and job security protections for individuals who donate human organs.

Why it matters

  1. Reduces financial barriers for organ donors. by allowing up to $10,000 in state tax deductions to cover non-reimbursed expenses such as travel, lodging, medical costs, and lost wages—helping make the donation process more accessible to potential donors.

  2. Ensures job protection for donors. by making it illegal for employers to penalize or discriminate against employees for donating a human organ or for being absent during their recovery period, thereby reducing fears of workplace retaliation or job loss.

  3. Targets living donation of vital organs. (including liver, pancreas, lung, kidney, intestine, or bone marrow), potentially increasing the supply of organs available for transplantation and saving more lives.

  4. Limits the benefit to a one-time deduction per donor. , encouraging people to consider donation while preventing repeated claims, and requiring the deduction to be claimed in the year of or immediately after the transplant for administrative clarity.

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Who cares

Headline styles

Tax Break for Organ Donors

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

Sponsors

Primary sponsor
Felix Ortiz

Assembly Member · Assembly District 51

History

  1. Referred to ways and means
  2. Referred to ways and means

Full text

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

STATE OF NEW YORK

2948

2019-2020 Regular Sessions

IN ASSEMBLY

January 28, 2019

Introduced by M. of A. ORTIZ, GALEF, PALMESANO, MOSLEY, COLTON, THIELE, BLAKE -- Multi-Sponsored by -- M. of A. ABBATE, CRESPO, 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 43 to read as follows:

(43) 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

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

[ ] is old law to be omitted.

LBD06319-02-9

A. 2948 2

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.

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.