NY State Senate Bill S4022

senate Bill S4022

2019-2020 Legislative Session

Relates to establishing a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repealer

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 25, 2019	referred to budget and revenue

S4022 (ACTIVE) - Details

See Assembly Version of this Bill:: A3623
Law Section:: Tax Law
Laws Affected:: Amd §606, rpld §612 sub§ (c) ¶38, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S7439, A10311
2017-2018: S2497, A4341

S4022 (ACTIVE) - Summary

Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repeals the personal income tax modification, reducing federal adjusted income, for such expenses.

S4022 (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S4022

SPONSOR: RIVERA
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a personal
income tax credit for organ donations; and to repeal paragraph 38 of
subsection (c) of section 612 of such law in relation to the personal
income tax modification, reducing federal adjusted income, for organ
donations

 
PURPOSE:

To replace the current organ donation income tax deduction with a
onetime personal income tax credit for up to $10,000 for expenses
incurred by a living organ donor.

 
SUMMARY OF PROVISIONS:

Section one amends section 606 of the tax law by adding a new subsection
(ccc) which creates a one-time tax credit for living organ donors of up

to $10,000 for full time residents who have donated a human organ within
the same tax year for qualified expenses which include lodging and trav-
el expenses and lost wages.

Section two repeals paragraph 38 of subsection (c) of section 612 of the
tax law which contains a tax deduction for the same purposes and under
the same circumstances as the proposed tax credit in section one of the
bill.

Section three provides the effective date.

 
JUSTIFICATION:

There are currently over 10,000 candidates waiting for organ donations
in New York State and every year over 3,000 candidates are added to the
waiting list. In 2015, there were hundreds of living organ donors in New
York including 489 kidney donors and 54 liver donors. Others donated
bone marrow and other organs and tissues. These donors give the gift of
life and must be recognized and supported. They should not endure a
financial burden associated with lost wages, travel and lodging
expenses. While New York State has had a tax deduction for these indi-
viduals, given this is a once in a life time event and the benefit given
and costs accumulated are both so big, this bill makes the deduction
into a much more beneficial tax credit for those who choose to undertake
the act of donating organs or tissues. This tax credit is intended to
both incentivize donations and mitigate the costs of being an organ
donor.

Many states around the nation have established tax deductions for living
organ donors similar to New York. A few have gone the extra step and
created the more helpful tax credits as this bill does. New York offers
taxpayers many tax credits for a whole host of things like college
tuition, real property taxes and dependent care costs. New York has many
people waiting on list for years in need of a donated organ. As a state,
we should do all we can to remove barriers to live organ donation and
support those who give the gift of life.

 
LEGISLATIVE HISTORY:
2016: S.7439 - Passed Senate, died in Assembly
2017: S.2497 - Passed Senate, died in Assembly
2018: S.2497 - Referred to Investigations and Government Operations

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to tax years
commencing on and after such date.

S4022 (ACTIVE) - Bill Text download pdf


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

                                  4022

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            February 25, 2019
                               ___________

Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

AN ACT to amend the tax law, in  relation  to  establishing  a  personal
  income  tax  credit for organ donations; and to repeal paragraph 38 of
  subsection (c) of section 612 of such law in relation to the  personal
  income  tax  modification, reducing federal adjusted income, for organ
  donations

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (jjj) to read as follows:
  (JJJ) ORGAN DONATION CREDIT. (1) A RESIDENT TAXPAYER SHALL BE  ALLOWED
A  CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED EXPENSES
INCURRED, WHILE LIVING, IN THE COURSE OF SUCH TAXPAYER'S DONATION OF ONE
OR MORE OF HIS OR HER HUMAN  ORGANS  TO  ANOTHER  HUMAN  BEING  FOR  THE
PURPOSE  OF TRANSPLANTATION IN SUCH OTHER HUMAN BEING. THE CREDIT ESTAB-
LISHED BY THIS SUBSECTION SHALL ONLY BE ALLOWED IN THE TAX YEAR IN WHICH
THE HUMAN ORGAN TRANSPLANTATION OCCURS, AND MAY ONLY BE CLAIMED FOR  ONE
TAX YEAR DURING THE TAXPAYER'S LIFETIME.
  (2) FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "QUALIFIED EXPENSES"
MEANS THE FOLLOWING UNREIMBURSED EXPENSES INCURRED BY A RESIDENT TAXPAY-
ER  RELATED  TO  HIS OR HER DONATION OF HIS OR HER HUMAN ORGAN OR ORGANS
FOR DONATION TO ANOTHER HUMAN BEING FOR THE PURPOSE  OF  TRANSPLANTATION
IN SUCH HUMAN BEING:
  (I) TRAVEL EXPENSES;
  (II) LODGING EXPENSES; AND
  (III) LOST WAGES.
  (3)  FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "HUMAN ORGAN" MEANS
ALL OR PART OF A  LIVER,  PANCREAS,  KIDNEY,  INTESTINE,  LUNG  OR  BONE
MARROW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08121-01-9

S. 4022                             2

  (4) THE AMOUNT OF THE CREDIT THAT MAY BE CLAIMED BY A RESIDENT TAXPAY-
ER PURSUANT TO THIS SUBSECTION SHALL NOT EXCEED TEN THOUSAND DOLLARS.
  (5) NO PART-YEAR RESIDENT OR NON-RESIDENT TAXPAYER MAY CLAIM THE CRED-
IT ESTABLISHED BY THIS SUBSECTION.
  §  2.  Paragraph 38 of subsection (c) of section 612 of the tax law is
REPEALED.
  § 3. This act shall take effect on the first of January next  succeed-
ing  the date on which it shall have become a law and shall apply to tax
years commencing on and after such date.

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The New York State Senate

senate Bill S4022

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

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S4022 (ACTIVE) - Details

S4022 (ACTIVE) - Summary

S4022 (ACTIVE) - Sponsor Memo

S4022 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S4022

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Sponsored By

Gustavo Rivera

Current Bill Status - In Senate Committee Budget And Revenue Committee

Your Voice

Actions

S4022 (ACTIVE) - Details

S4022 (ACTIVE) - Summary

S4022 (ACTIVE) - Sponsor Memo

S4022 (ACTIVE) - Bill Text download pdf

Comments