What's happening
This bill creates a personal income tax credit for New York residents who donate organs, covering up to $10,000 in related expenses.
Why it matters
Directly offsets real costs for living organ donors. (such as travel, lodging, and lost wages), potentially removing a key financial barrier that discourages people from donating.
Limits the credit to one-time use and only for full-year New York residents. , focusing the benefit on those with the greatest financial commitment to the state and preventing repeat claims.
Expands the definition of covered organs. to include not just kidneys and livers but also pancreas, intestine, lung, and bone marrow, broadening who can benefit and which transplants are supported.
Switches from a federal income modification to a direct state tax credit. , increasing the potential value and visibility of the benefit for donors, which could improve awareness and participation.
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Who cares
Headline styles
Tax Credit for Organ Donors
Plain English, a few words. Used as the page title.
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.
Give Tax Credit for Organ Donors
In Senate Committee · Budget And Revenue · Sponsor Gustavo Rivera
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3623
2019-2020 Regular Sessions
IN ASSEMBLY
January 29, 2019
Introduced by M. of A. ORTIZ, PALMESANO, TAYLOR -- 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 (jjj) to read as follows:
(jjj) 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.
LBD08121-01-9
A. 3623 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.