senate Bill S2497

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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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


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

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Actions

view actions (11)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 03, 2018 referred to investigations and government operations
returned to senate
died in assembly
May 02, 2017 referred to ways and means
delivered to assembly
passed senate
May 01, 2017 advanced to third reading
Apr 26, 2017 2nd report cal.
Apr 25, 2017 1st report cal.613
Mar 07, 2017 reported and committed to finance
Jan 13, 2017 referred to investigations and government operations

Votes

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Apr 25, 2017 - Finance committee Vote

S2497
33
0
committee
33
Aye
0
Nay
1
Aye with Reservations
0
Absent
3
Excused
0
Abstained
show Finance committee vote details

Mar 7, 2017 - Investigations and Government Operations committee Vote

S2497
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Mar 7, 2017

aye wr (1)

Co-Sponsors

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S2497 (ACTIVE) - Details

See Assembly Version of this Bill:
A4341
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, rpld §612 sub§ (c) ¶38, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7439, A10311
2019-2020: S4022, A3623

S2497 (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.

S2497 (ACTIVE) - Sponsor Memo

S2497 (ACTIVE) - Bill Text download pdf


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

                                  2497

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

Introduced  by  Sens. HANNON, AKSHAR, AMEDORE, AVELLA, CARLUCCI, DeFRAN-
  CISCO, GALLIVAN, MARCHIONE, ORTT, RANZENHOFER, SERINO,  SEWARD,  YOUNG
  -- read twice and ordered printed, and when printed to be committed to
  the Committee on Investigations and Government 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.

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

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