Senate Bill S1473

2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-S1473 (ACTIVE) - Details

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 Other Legislative Sessions:
2011-2012: S5178
2013-2014: S1780
2015-2016: S2162
2019-2020: S1149

2017-S1473 (ACTIVE) - 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.

2017-S1473 (ACTIVE) - Sponsor Memo

2017-S1473 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1473
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2017
                                ___________
 
 Introduced by Sens. CARLUCCI, KENNEDY -- read twice and ordered printed,
   and  when  printed  to be committed to the Committee on Investigations
   and Government 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 44 to read as follows:
   (44) 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.
   § 2. Paragraphs c and d of subdivision 2 of section 201-d of the labor
 law,  as added by chapter 776 of the laws of 1992, are amended and a new
 paragraph e is added to read as follows:
   c. an individual's legal recreational activities outside  work  hours,
 off  of the employer's premises and without use of the employer's equip-
 ment or other property; [or]
   d. an individual's membership in a union or  any  exercise  of  rights
 granted under Title 29, USCA, Chapter 7 or under article fourteen of the
 civil service law[.]; OR
   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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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