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Assembly Bill A4341

2017-2018 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 - In Assembly Committee

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2017-A4341 (ACTIVE) - Details

See Senate Version of this Bill:
S2497
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, rpld §612 sub§ (c) ¶38, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10311, S7439
2019-2020: A3623, S4022
2021-2022: A9063, S3054

2017-A4341 (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.

2017-A4341 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4341
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2017
                                ___________
 
 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04493-01-7

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