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.