What's happening
This bill expands New York's tax deduction for living organ donors to include spouse expenses and child care costs related to donation.
Why it matters
Makes organ donation more accessible for families. by allowing donors to deduct not only their own but also their spouse’s unreimbursed expenses, potentially reducing financial barriers for married donors.
Recognizes the hidden financial impact of donation. by adding child care costs as a deductible expense, acknowledging that parents who donate organs often need extra support to care for their children during recovery.
Could increase organ donation rates. by easing the overall cost burden on donors and their families, encouraging more people to consider living donation as a feasible option.
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Who cares
Headline styles
Expand Organ Donor Tax Break
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
2 Co-sponsors
History
- Referred to investigations and government operations
- 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.
Expand Organ Donor Tax Break
In Assembly Committee · Ways And Means · Sponsor Richard Gottfried
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
514
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sens. CARLUCCI, KAMINSKY, KENNEDY -- 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 the donation of a human organ
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 38 of subsection (c) of section 612 of the tax law, as added by chapter 565 of the laws of 2006, is amended to read as follows:
(38) An amount of up to ten thousand dollars if a taxpayer, while living, donates one or more of his or her human organs to another human being for human organ transplantation. For purposes of this paragraph, "human organ" means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. A subtract modification allowed under this paragraph shall be claimed in the taxable year in which the human organ transplantation occurs.
(A) A taxpayer shall claim the subtract modification allowed under this paragraph only once and such subtract modification shall be claimed for only the following unreimbursed expenses which are incurred by the taxpayer or spouse of the taxpayer, and related to the taxpayer's organ donation:
(i) travel expenses;
(ii) lodging expenses; [and]
(iii) lost wages[.]; and
(iv) child care costs;
(B) The subtract modification allowed under this paragraph shall not be claimed by a part-year resident or a non-resident of this state.
§ 2. This act shall take effect on the sixtieth day after it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03581-01-9
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 the donation of a human organ
Purpose
Expands the existing tax deduction of $10,000 for human organ donations to make it easier for persons to donate organs without worrying about expenses related to the transplant.
Summary of provisions
Section 1. Paragraph 38 of section 612 of the Tax Law is amended to allow the spouse of a human organ donor to claim a deduction related to transportation expenses, lost wages, and lodging expenses related to the donor's transplant. In addition, paragraph 38 is amended to include child care costs within the $10,000 deduction when such costs are incurred by the organ donor and spouse of the organ donor in relation to the transplant procedure.
Section 2. Effective date.
Justification
Nationwide, there are more than 85,000 individuals living day to day, hoping for the chance to receive a viable organ donation. Last year, 6,184 people donated an organ in the United States according to the Organ Procurement and Transplant Network. Of the organs donated 5,876 were kidney donations, with the remainder being partial donations of the liver, pancreas or lungs. In the state of New York, there were only 460 living donors. This left a substantial number of terminally ill patients without the opportunity to receive an organ transplant.
A vast majority of citizens support organ donation (nearly 85%). Howev- er less than half of those who support such a program have signed their organ donor card. The exorbitant medical and other expenses associated with a transplant procedure may prevent a suitable donor from partic- ipating in an organ donation program.
Existing law provides for a tax deduction of up to $10,000 for organ donation expenses for the organ donor related to transportation, lodging and lost wages. However, donors who spend time recovering from their transplant procedure may also incur expenses related to child care. Further, donors often want their spouse to be with them at the hospital during the transplant procedure or at home with the donor during the recovery period, with the spouse possibly incurring expenses for trans- portation, lodging, lost wages and child care. Expansion of this tax deduction would. ensure that organ donors are with their loved ones while, making the choice to save another person's life through organ donation. Additionally, the loss of employment is always a risk during long recovery periods, this fear may prevent suitable donors from participating. By offering these brave individuals the security that their position would be waiting for them at the end of their recovery would eliminate an additional hardship.
Legislative history
2017-18: 81475/A7626 - PASSED SENATE/ways & means 2015-16: S7034A - Passed senate/ways and means 2013-14: S1780-A - Investigations & Government Operations 2011-12: S5178/A1056 - Investigations & Government Operations/Held in Ways & Means
Fiscal implications
To be determined.
Effective date
This act shall take effect sixty days after becoming law and shall apply to taxable years commencing on or after such effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.