senate Bill S1780

Amended

Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being

download pdf

Sponsor

Bill Status


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

actions

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Jan / 2014
    • PRINT NUMBER 1780A

Summary

Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being; provides job security for those individuals who miss work during the recovery period from a human organ donation.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A1915
Versions:
S1780
S1780A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L; amd §201-d, Lab L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S5178, A1056
2009-2010: A4265, A4265
2007-2008: A3797, A3797

Sponsor Memo

BILL NUMBER:S1780

TITLE OF BILL: An act to amend the tax law, in relation to providing
a tax deduction for donating organs; and to amend the labor law, in
relation to job security for those individuals who decide to donate an
organ

PURPOSE OR GENERAL IDEA OF BILL: Provides a tax deduction of up to ten
thousand dollars for any person who donates a human organ to another
human being. Additionally, it would provide employment security for an
individual who donates all or part of an organ for transplant.

SUMMARY OF SPECIFIC PROVISIONS: Subsection (c) of section 612 of the
tax law is amended by adding a new paragraph 39, which deals with a
tax deduction of up to $10,000 to be made available to an individual
who donates an organ for the purpose of a human organ transplant. The
deduction would be allowed for non-reimbursed expenses relating to
travel, lodging, medical expenses and lost wages.

Subdivision 2 of section 201-d of the labor law is amended by adding a
new paragraph e, which makes it unlawful for an employer to discharge
or discriminate against an individual who has made a decision to
donate a human organ during the entire donation process.

JUSTIFICATION: Nationwide, there are more than 85,000 individuals
living day to day, hoping for the chance to receive a viable organ
donation. Last year, 6,184 people donated an organ in the United
States according to the Organ Procurement and Transplant Network. Of
the organs donated 5,876 were kidney donations, with the remainder
being partial donations of the liver, pancreas or lungs. In the state
of New York, there were only 460 living donors. This left a
substantial number of terminally ill patients without the opportunity
to receive an organ transplant.

A vast majority of citizens support organ donation (nearly 85%) .
However less than half of those who support such a program have signed
their organ donor card. The exorbitant medical and other expenses
associated with a transplant procedure may prevent a suitable donor
from participating in an organ donation program. A tax deduction would
alleviate this obstacle by covering non-reimbursed expenses incurred
by a donor such as, travel, lodging, medical expenses and lost wages.
Additionally, the loss of employment is always a risk during long
recovery periods, this fear may prevent suitable donors from
participating. By offering these brave individuals the security that
their position would be waiting for them at the end of their recovery
would eliminate any additional hardship.

This legislation will significantly increase the pool of available
organ donors, which would reduce the time an individual must spend on
an organ donor list. Countless lives would be saved by providing
viable organs to patients before it is too late.

PRIOR LEGISLATIVE HISTORY:; 2011-12 - S.5178 - Referred to
Investigations and Governmental Operations; A.1056 - Held in Ways and
Means 2009-2010 - A.4265 - Held in Ways and Means 2007-2008 - A.3797 -
Referred to Ways and Means 2005-2006 - S.326 - Referred to


Investigations and Governmental Operations; A.1612 - Referred to Ways
and Means 2004 - S.6937 - Referred to Investigations and Governmental
Operations; A.10031 - Held in Ways and Means

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: Needs to be
determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to taxable years commencing on or after such effective date, provided
that the commissioner of taxation and finance shall promulgate the
rule or regulation necessary for the effective implementation of this
act.

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

                                  1780

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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

AN ACT to amend the tax law, in relation to providing  a  tax  deduction
  for  donating  organs;  and to amend the labor law, in relation to job
  security for those individuals who decide to donate an organ

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
  (39) UP TO TEN THOUSAND DOLLARS FOR ANY PERSON WHO DONATES ONE OR MORE
OF HIS OR HER HUMAN ORGANS TO ANOTHER HUMAN BEING FOR HUMAN ORGAN TRANS-
PLANTATION. SUCH DEDUCTION MAY ONLY BE TAKEN ONCE IN A DONOR'S LIFETIME.
THE DEDUCTION SHALL EQUAL THAT AMOUNT OF NON-REIMBURSED EXPENSES  RELAT-
ING TO TRAVEL, LODGING, MEDICAL EXPENSES AND LOST WAGES, BUT IN NO EVENT
SHALL THE AGGREGATE AMOUNT OF THE DEDUCTION EXCEED TEN THOUSAND DOLLARS.
THE DEDUCTION MUST BE TAKEN IN EITHER THE YEAR THE TRANSPLANT OCCURS, OR
THE  YEAR  IMMEDIATELY  FOLLOWING  THE  YEAR  THE TRANSPLANT OCCURS. FOR
PURPOSES OF THIS PARAGRAPH, "HUMAN ORGAN" MEANS ALL OR PART OF A  LIVER,
PANCREAS, LUNG, KIDNEY, INTESTINE, OR BONE MARROW.
  S  2.  Subdivision  2  of section 201-d of the labor law is amended by
adding a new paragraph e to read as follows:
  E. AN INDIVIDUAL'S DECISION TO DONATE A HUMAN ORGAN AND FOR HIS OR HER
ABSENCE FROM WORK DURING THE RECOVERY PERIOD OF SUCH DONATION.
  S 3. This act shall take effect immediately and shall apply to taxable
years commencing on or after such  effective  date,  provided  that  the
commissioner  of taxation and finance shall promulgate any rule or regu-
lation necessary for the timely implementation of this act.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05315-01-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.