What's happening
This bill creates a tax credit of up to $10,000 for New York residents’ unreimbursed expenses related to living organ donation.
Why it matters
Removes financial barriers for living organ donors. by allowing them to claim unreimbursed expenses (travel, lodging, and lost wages), potentially making donation more feasible for people who might otherwise be deterred by out-of-pocket costs.
Targets only New York residents. and does not extend the credit to part-year residents or non-residents, focusing the incentive on full-time state residents and potentially encouraging local donation.
Limits the tax credit to a single use per lifetime and a maximum of $10,000. , ensuring the benefit is significant but not open-ended, which could help with budget predictability for the state while still providing meaningful support.
Defines eligible organs (liver, pancreas, kidney, intestine, lung, or bone marrow). , clarifying exactly which donations qualify and aligning with common types of living donations, which may help standardize administration and prevent misuse.
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Who cares
Headline styles
Give Tax Credit for Organ Donors
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to budget and revenue
- Referred to budget and revenue
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.
Tax Credit for Organ Donors
In Assembly Committee · Ways And Means · Sponsor Felix Ortiz
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4022
2019-2020 Regular Sessions
IN SENATE
February 25, 2019
Introduced by Sen. RIVERA -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
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
S. 4022 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.
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 onetime 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 trav- el 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 indi- viduals, 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 tissues. 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 2017: S.2497 - Passed Senate, died in Assembly 2018: S.2497 - Referred to Investigations and Government Operations
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.