S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2948
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2019
                                ___________
 
 Introduced  by M. of A. ORTIZ, GALEF, PALMESANO, MOSLEY, COLTON, THIELE,
   BLAKE -- Multi-Sponsored by -- M. of  A.  ABBATE,  CRESPO,  O'DONNELL,
   PEOPLES-STOKES  -- read once and referred to the Committee on Ways and
   Means
 
 AN ACT to amend the tax law, in relation to providing  a  tax  deduction
   for  donating  organs;  and to amend the labor law, in relation to job
   security for those individuals who decide to donate an organ
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 43 to read as follows:
   (43) UP TO TEN THOUSAND DOLLARS FOR ANY PERSON WHO DONATES ONE OR MORE
 OF HIS OR HER HUMAN ORGANS TO ANOTHER HUMAN BEING FOR HUMAN ORGAN TRANS-
 PLANTATION. SUCH DEDUCTION MAY ONLY BE TAKEN ONCE IN A DONOR'S LIFETIME.
 THE DEDUCTION SHALL EQUAL THAT AMOUNT OF NON-REIMBURSED EXPENSES  RELAT-
 ING TO TRAVEL, LODGING, MEDICAL EXPENSES AND LOST WAGES, BUT IN NO EVENT
 SHALL THE AGGREGATE AMOUNT OF THE DEDUCTION EXCEED TEN THOUSAND DOLLARS.
 THE DEDUCTION MUST BE TAKEN IN EITHER THE YEAR THE TRANSPLANT OCCURS, OR
 THE  YEAR  IMMEDIATELY  FOLLOWING  THE  YEAR  THE TRANSPLANT OCCURS. FOR
 PURPOSES OF THIS PARAGRAPH, "HUMAN ORGAN" MEANS ALL OR PART OF A  LIVER,
 PANCREAS, LUNG, KIDNEY, INTESTINE, OR BONE MARROW.
   § 2. Paragraphs c and d of subdivision 2 of section 201-d of the labor
 law,  as added by chapter 776 of the laws of 1992, are amended and a new
 paragraph e is added to read as follows:
   c. an individual's legal recreational activities outside  work  hours,
 off  of the employer's premises and without use of the employer's equip-
 ment or other property; [or]
   d. an individual's membership in a union or  any  exercise  of  rights
 granted under Title 29, USCA, Chapter 7 or under article fourteen of the
 civil service law[.]; OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06319-02-9
              

 A. 2948                             2
 
   E. AN INDIVIDUAL'S DECISION TO DONATE A HUMAN ORGAN AND FOR HIS OR HER
 ABSENCE FROM WORK DURING THE RECOVERY PERIOD OF SUCH DONATION.
   § 3. This act shall take effect immediately and shall apply to taxable
 years  commencing  on  or  after  such effective date, provided that the
 commissioner of taxation and finance shall promulgate any rule or  regu-
 lation necessary for the timely implementation of this act.