S T A T E O F N E W Y O R K
________________________________________________________________________
7626
2017-2018 Regular Sessions
I N A S S E M B L Y
May 5, 2017
___________
Introduced by M. of A. GOTTFRIED -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to the donation of a human
organ
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 38 of subsection (c) of section 612 of the tax
law, as added by chapter 565 of the laws of 2006, is amended to read as
follows:
(38) An amount of up to ten thousand dollars if a taxpayer, while
living, donates one or more of his or her human organs to another human
being for human organ transplantation. For purposes of this paragraph,
"human organ" means all or part of a liver, pancreas, kidney, intestine,
lung, or bone marrow. A subtract modification allowed under this para-
graph shall be claimed in the taxable year in which the human organ
transplantation occurs.
(A) A taxpayer shall claim the subtract modification allowed under
this paragraph only once and such subtract modification shall be claimed
for only the following unreimbursed expenses which are incurred by the
taxpayer OR SPOUSE OF THE TAXPAYER, and related to the taxpayer's organ
donation:
(i) travel expenses;
(ii) lodging expenses; [and]
(iii) lost wages[.]; AND
(IV) CHILD CARE COSTS;
(B) The subtract modification allowed under this paragraph shall not
be claimed by a part-year resident or a non-resident of this state.
§ 2. This act shall take effect on the sixtieth day after it shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02021-01-7