senate Bill S514

2019-2020 Legislative Session

Relates to organ donation

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to investigations and government operations
Jan 09, 2019 referred to investigations and government operations


S514 (ACTIVE) - Details

See Assembly Version of this Bill:
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7034
2017-2018: S1475, A7626
2021-2022: S4477, A62

S514 (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.

S514 (ACTIVE) - Sponsor Memo

S514 (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  S E N A T E


                             January 9, 2019

Introduced  by  Sens.  CARLUCCI,  KAMINSKY,  KENNEDY  --  read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

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


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