Senate Bill S5178

2011-2012 Legislative Session

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

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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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2011-S5178 (ACTIVE) - Details

See Assembly Version of this Bill:
A1056
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:
2009-2010: A4265
2013-2014: S1780, A1915
2015-2016: S2162, A7418
2017-2018: S1473, A3479
2019-2020: S1149, A2948

2011-S5178 (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.

2011-S5178 (ACTIVE) - Sponsor Memo

2011-S5178 (ACTIVE) - Bill Text download pdf

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

                                  5178

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 3, 2011
                               ___________

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.
                                                           LBD03657-01-1


              

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