|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 10, 2019||referred to ways and means|
assembly Bill A765
Current Bill Status - In Assembly Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
A765 (ACTIVE) - Details
A765 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 765 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 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. LBD03581-01-9
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