BILL NUMBER: S1149

SPONSOR: CARLUCCI
 
TITLE OF BILL:

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

 
PURPOSE:

Provides a tax deduction of up to ten thousand dollars for any person
who donates a human organ to another human being. Additionally, it would
provide employment security for an individual who donates all or part of
an organ for transplant.

 
SUMMARY OF PROVISIONS:

Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 44, which deals with a tax deduction of up to
$10,000 to be made available to an individual who donates an organ for
              

the purpose of a human organ transplant. The deduction would be allowed
for non-reimbursed expenses relating to travel, lodging, medical
expenses and lost wages.

Section 2. Subdivision 2 of section 201-d of the labor law is amended by
adding a new paragraph e, which makes it unlawful for an employer to
discharge or discriminate against an individual who has made a decision
to donate a human organ during the entire donation process.

Section 3. Effective date.

 
JUSTIFICATION:

Nationwide, there are more than 85,000 individuals living day to day,
hoping for the chance to receive a viable organ donation. Last year,
6,184 people donated an organ in the United States according to the
Organ Procurement and Transplant Network. Of the organs donated 5,876
were kidney donations, with the remainder being partial donations of the
liver, pancreas or lungs. In the state of New York, there were only 460
living donors. This left a substantial number of terminally ill patients
without the opportunity to receive an organ transplant.

A vast majority of citizens support organ donation (nearly 85%).  Howev-
er less than half of those who support such a program have signed their
organ donor card. The exorbitant medical and other expenses associated
with a transplant procedure may prevent a suitable donor from partic-
ipating in an organ donation program. A tax deduction would alleviate
this obstacle by covering non-reimbursed expenses incurred by a donor
such as, travel, lodging, medical expenses and lost wages.  Addi-
tionally, the loss of employment is always a risk during long recovery
periods, this fear may prevent suitable donors from participating. By
offering these brave individuals the security that their position would
be waiting for them at the end of their recovery would eliminate any
additional hardship.

This legislation will significantly increase the pool of available organ
donors, which would reduce the time an individual must spend on an organ

donor list. Countless lives would be saved by providing viable organs to
patients before it is too late.

 
LEGISLATIVE HISTORY:

2017-18: S1473 - INVESTIGATIONS & GOV'T OPS
2015-16: S2162A - Investigations & Government Operations, print 2162A
2013-14: S1780-A - Investigations & Government Operations
2011-12: S5178/A1056 - Investigations & Government Operations/Held in
Ways & Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
commencing on or after such effective date.