Assembly Bill A10311

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

                                  10311

                          I N  A S S E M B L Y

                              May 20, 2016
                               ___________

Introduced  by M. of A. ORTIZ -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in  relation  to  establishing  a  personal
  income  tax  credit for organ donations; and to repeal paragraph 38 of
  subsection (c) of section 612 of such law in relation to the  personal
  income  tax  modification, reducing federal adjusted income, for organ
  donations

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (ccc) to read as follows:
  (CCC) ORGAN DONATION CREDIT. (1) A RESIDENT TAXPAYER SHALL BE  ALLOWED
A  CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED EXPENSES
INCURRED, WHILE LIVING, IN THE COURSE OF SUCH TAXPAYER'S DONATION OF ONE
OR MORE OF HIS OR HER HUMAN  ORGANS  TO  ANOTHER  HUMAN  BEING  FOR  THE
PURPOSE  OF TRANSPLANTATION IN SUCH OTHER HUMAN BEING. THE CREDIT ESTAB-
LISHED BY THIS SUBSECTION SHALL ONLY BE ALLOWED IN THE TAX YEAR IN WHICH
THE HUMAN ORGAN TRANSPLANTATION OCCURS, AND MAY ONLY BE CLAIMED FOR  ONE
TAX YEAR DURING THE TAXPAYER'S LIFETIME.
  (2) FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "QUALIFIED EXPENSES"
MEANS THE FOLLOWING UNREIMBURSED EXPENSES INCURRED BY A RESIDENT TAXPAY-
ER  RELATED  TO  HIS OR HER DONATION OF HIS OR HER HUMAN ORGAN OR ORGANS
FOR DONATION TO ANOTHER HUMAN BEING FOR THE PURPOSE  OF  TRANSPLANTATION
IN SUCH HUMAN BEING:
  (I) TRAVEL EXPENSES;
  (II) LODGING EXPENSES; AND
  (III) LOST WAGES.
  (3)  FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "HUMAN ORGAN" MEANS
ALL OR PART OF A  LIVER,  PANCREAS,  KIDNEY,  INTESTINE,  LUNG  OR  BONE
MARROW.
  (4) THE AMOUNT OF THE CREDIT THAT MAY BE CLAIMED BY A RESIDENT TAXPAY-
ER PURSUANT TO THIS SUBSECTION SHALL NOT EXCEED TEN THOUSAND DOLLARS.
  (5) NO PART-YEAR RESIDENT OR NON-RESIDENT TAXPAYER MAY CLAIM THE CRED-
IT ESTABLISHED BY THIS SUBSECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD15087-01-6

A. 10311                            2

  S  2.  Paragraph 38 of subsection (c) of section 612 of the tax law is
REPEALED.
  S  3. 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  tax
years commencing on and after such date.