Bill Text: NY A03479 | 2017-2018 | General Assembly | Introduced

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Bill Title: Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being; provides job security for those individuals who miss work during the recovery period from a human organ donation.

Spectrum: Strong Partisan Bill (Democrat 11-1)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A03479 Detail]

Download: New_York-2017-A03479-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3479
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 27, 2017
                                       ___________
        Introduced  by M. of A. ORTIZ, GALEF, PALMESANO, MOSLEY, COLTON, THIELE,
          BLAKE -- Multi-Sponsored by  --  M.  of  A.  ABBATE,  CRESPO,  HOOPER,
          KEARNS,  O'DONNELL,  PEOPLES-STOKES  --  read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation to providing  a  tax  deduction
          for  donating  organs;  and to amend the labor law, in relation to job
          security for those individuals who decide to donate an organ
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 42 to read as follows:
     3    (42) Up to ten thousand dollars for any person who donates one or more
     4  of his or her human organs to another human being for human organ trans-
     5  plantation. Such deduction may only be taken once in a donor's lifetime.
     6  The deduction shall equal that amount of non-reimbursed expenses  relat-
     7  ing to travel, lodging, medical expenses and lost wages, but in no event
     8  shall the aggregate amount of the deduction exceed ten thousand dollars.
     9  The deduction must be taken in either the year the transplant occurs, or
    10  the  year  immediately  following  the  year  the transplant occurs. For
    11  purposes of this paragraph, "human organ" means all or part of a  liver,
    12  pancreas, lung, kidney, intestine, or bone marrow.
    13    §  2.  Subdivision  2  of section 201-d of the labor law is amended by
    14  adding a new paragraph e to read as follows:
    15    e. an individual's decision to donate a human organ and for his or her
    16  absence from work during the recovery period of such donation.
    17    § 3. This act shall take effect immediately and shall apply to taxable
    18  years commencing on or after such  effective  date,  provided  that  the
    19  commissioner  of taxation and finance shall promulgate any rule or regu-
    20  lation necessary for the timely implementation of this act.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01850-02-7