S T A T E O F N E W Y O R K
2009-2010 Regular Sessions
I N S E N A T E
April 22, 2009
Introduced by Sens. ADAMS, PARKER -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations -- recommitted to the Committee on Investi-
gations and Government Operations in accordance with Senate Rule 6,
sec. 8 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing a tax check off
box on personal income tax return forms for the life pass it on trust
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-c to read as follows:
S 630-C. GIFT FOR ORGAN AND TISSUE DONATION OUTREACH AND RESEARCH.
EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO
THOUSAND ELEVEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIB-
UTE TO THE LIFE PASS IT ON TRUST FUND. THE CONTRIBUTION SHALL BE IN ANY
WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY
SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL
INCOME TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSU-
ANT TO THIS SECTION SHALL BE CREDITED TO THE LIFE PASS IT ON TRUST FUND
AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-D OF
THE STATE FINANCE LAW, AS ADDED BY CHAPTER FOUR HUNDRED FIFTEEN OF THE
LAWS OF TWO THOUSAND THREE.
S 2. This act shall take effect on December 31 in the year in which it
shall have become a law and shall apply to taxable years beginning after
such date, provided, however, that effective immediately, all actions
and procedures with respect to the proposed adoption, amendment, suspen-
sion or repeal of any rule or regulation necessary for the timely imple-
mentation of this act are directed and authorized to be made and
completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.