senate Bill S7439

2015-2016 Legislative Session

Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repealer

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Archive: Last Bill Status - Passed Senate


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

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Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 14, 2016 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1694
committee discharged and committed to rules
Apr 29, 2016 referred to investigations and government operations

S7439 (ACTIVE) - Details

See Assembly Version of this Bill:
A10311
Law Section:
Tax Law
Laws Affected:
Amd §606, rpld §612 sub§ (c) ¶38, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S2497, A4341
2019-2020: S4022, A3623

S7439 (ACTIVE) - Summary

Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repeals the personal income tax modification, reducing federal adjusted income, for such expenses.

S7439 (ACTIVE) - Sponsor Memo

S7439 (ACTIVE) - Bill Text download pdf

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

                                  7439

                            I N  S E N A T E

                             April 29, 2016
                               ___________

Introduced  by  Sen.  HANNON -- 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  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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15087-01-6

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