assembly Bill A765

2019-2020 Legislative Session

Relates to organ donation

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

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

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view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 10, 2019 referred to ways and means


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A765 (ACTIVE) - Details

See Senate Version of this Bill:
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7034
2017-2018: A7626, S1475

A765 (ACTIVE) - Summary

Allows a taxpayer or the spouse of a taxpayer to deduct costs related to the taxpayer's organ donation; includes child care costs within such allowable costs.

A765 (ACTIVE) - Bill Text download pdf

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


                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            January 10, 2019

Introduced  by  M.  of  A.  GOTTFRIED,  TAYLOR,  ORTIZ  -- 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


  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
  (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
  (i) travel expenses;
  (ii) lodging expenses; [and]
  (iii) lost wages[.]; AND
  (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.


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