senate Bill S1780A

2013-2014 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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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 21, 2014 print number 1780a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S1780 - Bill 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 Previous Legislative Sessions:
2011-2012: S5178
2009-2010: A4265

S1780 - Bill Texts

view 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.

view 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.

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                    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

S1780A (ACTIVE) - Bill 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 Previous Legislative Sessions:
2011-2012: S5178
2009-2010: A4265

S1780A (ACTIVE) - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S1780A

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: 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 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.

LEGISLATIVE HISTORY: 2011-12: S.5178 - Investigations; A.1056 - Held
in Ways & Means 2009-2010: A.4265 - Held in Ways and Means 2007-2008:
A.3797 - Referred to Ways and Means 2005-2006: S.326 - Investigations;
A.1612 - Referred to Ways and Means 2004: S.6937 - Investigations;
A.10031 - Held in Ways and Means


FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall
apply to taxable years commencing on or after such effective date.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1780--A

                       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 -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  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 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 41 to read as follows:
  (41) 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.
                                                           LBD05315-02-4

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