senate Bill S1280A

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

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 12 / Jun / 2013
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 12 / Jun / 2013
    • PRINT NUMBER 1280A

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:
A1925A
Versions:
S1280
S1280A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add Art 22 Part 2 ยง630-d, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S3596A, A3297A
2009-2010: S4319A, A6190A
2007-2008: A3808

Sponsor Memo

BILL NUMBER:S1280A

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 or contributing to an organ and tissue
donation fund, which over time would have the practical effect of
saving lives.

LEGISLATIVE HISTORY: Senate 5/14/12 A3297-A(2011-2012) Passed
Assembly; Delivered and Government Operations A6190A (2009-2010)
Referred to Investigations Assembly, Ordered to 5/5/10 A.3808
(2007-2008) Died in Senate, Returned to third reading cal. 318 1/9/08
A6692A (2005-2006) Referred to Rules 6/22/06 A11262 (2003-2004)
Referred to Rules 6/14/04

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

EFFECTIVE DATE: This act shall take effect on the first of January
next succeeding the date on which it shall have become a law and shall
apply to taxable years beginning on or after such date, provided,
however, that effective immediately, all actions and procedures with
respect to the proposed adoption, amendment, suspension or repeal of
any rule or regulation necessary for the timely implementation of this
act are directed and authorized to be made and completed on or before
such effective date.

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

                                 1280--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  ADAMS  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  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-d to read as follows:
  S  630-D.  GIFT  FOR  ORGAN AND TISSUE DONATION OUTREACH AND RESEARCH.
EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO
THOUSAND  FIFTEEN,  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 the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
taxable  years  beginning on or after such date, provided, however, that
effective immediately, all actions and procedures with  respect  to  the
proposed  adoption, amendment, suspension or repeal of any rule or regu-
lation necessary for the timely implementation 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.
                                                           LBD01761-03-3

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