What's happening
This bill expands New York’s tax deduction for living organ donors to include child care costs and spouses’ unreimbursed expenses.
Why it matters
Expanding eligible expenses to include child care costs means that organ donors with children will face fewer financial barriers to donation. , making it easier for parents to consider becoming living donors without worrying about care for their dependents.
Allowing spouses’ unreimbursed expenses as deductible recognizes the broader financial impact organ donation can have on a household. for example, if a spouse incurs travel or lodging costs to support the donor, these expenses can now be deducted, reducing the net out-of-pocket cost.
By broadening what counts as deductible expenses, the bill aims to make living organ donation more accessible and less financially burdensome. , which could potentially increase donation rates and improve public health outcomes for patients awaiting transplants.
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Who cares
Headline styles
Tax Breaks for Organ Donors
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
375
2025-2026 Regular Sessions
IN SENATE (Prefiled)
January 8, 2025
Introduced by Sen. BROUK -- 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, the opening paragraph as amended by chapter 814 of the laws of 2022, 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] their 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. Provided, however, that this deduction shall not apply to any donation for which the taxpayer has received benefits under section forty-three hundred seventy-one of the public health law.
(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;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01241-01-5
(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 immediately and shall be deemed to have been in full force and effect on the same date as chapter 814 of the laws of 2022 took effect.
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 or general idea of bill
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
New York has one of the lowest organ donation rates, including living donations. This leaves a substantial number of terminally ill patients without the opportunity to receive transplants. One of the obstacles to living donors is the exorbitant medical and other expenses associated with a transplant procedure. 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 transportation, 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.
Prior legislative history
2021-22: S4477 Referred to Investigations and Government Operations.
2023-24: S1864 Referred to Investigations and Government Operations.
Fiscal implications for state and local governments
To be determined.
Effective date
This act shall take effect sixty days after becoming law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.