Bill Text: NY S00514 | 2019-2020 | General Assembly | Introduced

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Bill Title: Allows a taxpayer or the spouse of a taxpayer to deduct costs related to the taxpayer's organ donation; includes child care costs within such allowable costs.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00514 Detail]

Download: New_York-2019-S00514-Introduced.html

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                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  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph  38 of subsection (c) of section 612 of the tax
     2  law, as added by chapter 565 of the laws of 2006, is amended to read  as
     3  follows:
     4    (38)  An  amount  of  up  to ten thousand dollars if a taxpayer, while
     5  living, donates one or more of his or her human organs to another  human
     6  being  for  human organ transplantation. For purposes of this paragraph,
     7  "human organ" means all or part of a liver, pancreas, kidney, intestine,
     8  lung, or bone marrow. A subtract modification allowed under  this  para-
     9  graph  shall  be  claimed  in  the taxable year in which the human organ
    10  transplantation occurs.
    11    (A) A taxpayer shall claim the  subtract  modification  allowed  under
    12  this paragraph only once and such subtract modification shall be claimed
    13  for  only  the following unreimbursed expenses which are incurred by the
    14  taxpayer or spouse of the taxpayer, and related to the taxpayer's  organ
    15  donation:
    16    (i) travel expenses;
    17    (ii) lodging expenses; [and]
    18    (iii) lost wages[.]; and
    19    (iv) child care costs;
    20    (B)  The  subtract modification allowed under this paragraph shall not
    21  be claimed by a part-year resident or a non-resident of this state.
    22    § 2. This act shall take effect on the sixtieth  day  after  it  shall
    23  have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03581-01-9