The New York State Senate

                    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