senate Bill S3596A

Provides a tax check off box on personal income tax return forms for the life pass it on trust fund

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 28 / Feb / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 18 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 18 / Jan / 2012
    • PRINT NUMBER 3596A

Summary

Provides a tax checkoff box on personal income tax return forms for gifts for the life pass it on trust fund for gifts for organ and tissue donation outreach and research.

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Bill Details

See Assembly Version of this Bill:
A3297A
Versions:
S3596
S3596A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add Art 22 Part 2 §630-c, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S4319A, A6190A
2007-2008: A3808

Sponsor Memo

BILL NUMBER:S3596A

TITLE OF BILL:
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 fund

PURPOSE:
To allow those filing taxes in the state of New York to contribute to
the "life pass it on" trust fund for the purposes of outreach and
research on this crucial issue.

SUMMARY OF PROVISIONS:
Section 1 authorizes the Commissioner of the Department of Taxation
and Finance to include space on the personal income tax return form
for a 'check off' box that would allow individuals to contribute
money to the "life pass it on" trust fund. Moneys in this fund shall
be kept separate and shall be expended only for outreach and research
related to organ and tissue donation.

JUSTIFICATION:
Today, the need for organ and tissue donation is as acute as it has
ever been. While the number of organ and tissue donors has remained
static, the need for such donations has risen precipitously.
Approximately 8,000 New Yorkers are currently on a waiting list for
organ donation. Over 500 New Yorkers die each year due to the
shortage of donors. In addition, some 15,000 New Yorkers need life
saving or life enhancing tissue transplantation. Given the foregoing,
the need for outreach and research in this area is tremendous.
Currently, on the New York state tax form, one can return a gift to
wildlife or to the Olympic fund. It seems only natural that one
should have the option of contributing to an organ and tissue
donation fund, which over time would have the practical effect of
saving lives.

LEGISLATIVE HISTORY:
2010: A.6190A/4319A - Held in Finance Reintroduction from previous
session bill (A.11262), although similar concept was codified in
Chapter 415 of the Laws of 2003.

FISCAL IMPLICATIONS:
None, per effect on the State, noted.

EFFECTIVE DATE:
This act shall take effect on December 31st in the year in which it
shall have become law and apply to all taxable years after such date.

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3596--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 28, 2011
                               ___________

Introduced  by  Sen.  ADAMS  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  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
  fund

  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  THIRTEEN,  AN  INDIVIDUAL  IN  ANY  TAXABLE  YEAR MAY ELECT TO
CONTRIBUTE 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  CONTRIB-
UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED
PURSUANT  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.
                                                           LBD07513-02-1

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