Bill Text: NY S07034 | 2015-2016 | General Assembly | Amended
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 2-0)
Status: (Engrossed - Dead) 2016-06-09 - referred to ways and means [S07034 Detail]
Download: New_York-2015-S07034-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 7034--A IN SENATE March 17, 2016 ___________ Introduced by Sens. CARLUCCI, KENNEDY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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. LBD14726-02-6