Bill Text: NY A03623 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repeals the personal income tax modification, reducing federal adjusted income, for such expenses.

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A03623 Detail]

Download: New_York-2019-A03623-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3623
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
                                       ___________
        Introduced  by  M.  of  A.  ORTIZ,  PALMESANO,  TAYLOR  -- read once and
          referred to the Committee on Ways and Means
        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  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (jjj) to read as follows:
     3    (jjj) Organ donation credit. (1) A resident taxpayer shall be  allowed
     4  a  credit against the tax imposed by this article for qualified expenses
     5  incurred, while living, in the course of such taxpayer's donation of one
     6  or more of his or her human  organs  to  another  human  being  for  the
     7  purpose  of transplantation in such other human being. The credit estab-
     8  lished by this subsection shall only be allowed in the tax year in which
     9  the human organ transplantation occurs, and may only be claimed for  one
    10  tax year during the taxpayer's lifetime.
    11    (2) For the purposes of this subsection, the term "qualified expenses"
    12  means the following unreimbursed expenses incurred by a resident taxpay-
    13  er  related  to  his or her donation of his or her human organ or organs
    14  for donation to another human being for the purpose  of  transplantation
    15  in such human being:
    16    (i) travel expenses;
    17    (ii) lodging expenses; and
    18    (iii) lost wages.
    19    (3)  For the purposes of this subsection, the term "human organ" means
    20  all or part of a  liver,  pancreas,  kidney,  intestine,  lung  or  bone
    21  marrow.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08121-01-9
        A. 3623                             2
     1    (4) The amount of the credit that may be claimed by a resident taxpay-
     2  er pursuant to this subsection shall not exceed ten thousand dollars.
     3    (5) No part-year resident or non-resident taxpayer may claim the cred-
     4  it established by this subsection.
     5    §  2.  Paragraph 38 of subsection (c) of section 612 of the tax law is
     6  REPEALED.
     7    § 3. This act shall take effect on the first of January next  succeed-
     8  ing  the date on which it shall have become a law and shall apply to tax
     9  years commencing on and after such date.