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