What's happening
This bill creates a $500 tax credit for New Yorkers who donate blood at least four times a year to licensed blood banks.
Why it matters
Encourages regular blood donation. by providing a tangible financial incentive ($500 tax credit), which could help address chronic blood shortages in New York’s hospitals and emergency services.
Targets donations to licensed, regulated blood banks. , ensuring that increased donations are safe and support established public health infrastructure.
Makes credit refundable. , meaning taxpayers can benefit even if they owe no income tax, potentially broadening participation among lower-income individuals who are often underrepresented in blood donation.
Requires proof of donation. , which could help prevent fraud but may also add some administrative steps for both donors and the state, affecting how easily people can claim the credit.
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Who cares
Headline styles
Tax Credit for Blood 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 Blood Donors
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4503
2019-2020 Regular Sessions
IN SENATE
March 13, 2019
Introduced by Sens. PARKER, KENNEDY -- 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 providing a tax credit for certain taxpayers who donate blood
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) Blood donation credit. (1) Allowance of credit. A taxpayer who donates blood four or more times in a year to a blood bank that has been issued a valid permit as provided in section five hundred seventy-five of the public health law shall be allowed a credit as hereinafter provided, against the tax imposed by this article. The amount of the credit shall be five hundred dollars. For the purposes of this subsection, "blood bank" means a facility for the collection, processing, storage and/or distribution of human blood, blood components or blood derivatives.
(2) Application of credit. If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon.
(3) Proof of claim. The commissioner may require a qualified taxpayer to furnish proof of his or her blood donations in support of his or her claim for credit under this subsection.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2021.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06489-01-9
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 credit for certain taxpayers who donate blood
Purpose of the bill
Establishes a personal income tax credit for taxpayers who donate blood to a blood bank four or more times in a year.
Summary of provisions
Section 1 of the bill amends section 606 of the tax law as it relates to the allowance of credit for a taxpayer who donates blood four or more times in a year to a blood bank. The taxpayer shall be eligible for a tax credit of five hundred dollars.
Justification
This bill would encourage blood donations from New York taxpayers and allow our blood banks to maintain an adequate level of donations. Creating an incentive for people to regularly donate blood will ensure that our blood supply will be maintained at an adequate level. Blood banks often have a depleted supply of blood which places the general public at risk if a high need arises.
Prior legislative history
2017-18: S3275/ A1424 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPER- ATIONS 2015-16: S.1238A/A.1506A Amend and Recommit to Investigations and Gov't Operations 2013-14: 5.3090A - Amend and Recommit to Investigation and Gov't Oper- ations 2011-12: 5.1169/A.3117 - Investigations and Government/Ways & Means 2009-10: S.6243A/A.8218A Investigations and Government/Ways & Means
Fiscal implications for state
To be determined.
Effective date
This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.