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 -


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

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Actions

view actions (4)
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

S1780 - Details

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 - 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.

S1780 - Sponsor Memo

S1780 - Bill Text download pdf

                    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) - Details

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) - 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.

S1780A (ACTIVE) - Sponsor Memo

S1780A (ACTIVE) - Bill 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

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