|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2020||referred to investigations and government operations|
|Jan 09, 2019||referred to investigations and government operations|
senate Bill S514
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S514 (ACTIVE) - Details
S514 (ACTIVE) - Sponsor Memo
BILL NUMBER: S514 SPONSOR: CARLUCCI TITLE OF BILL: An act to amend the tax law, in relation to the donation of a human organ PURPOSE: Expands the existing tax deduction of $10,000 for human organ donations to make it easier for persons to donate organs without worrying about expenses related to the transplant. SUMMARY OF PROVISIONS: Section 1. Paragraph 38 of section 612 of the Tax Law is amended to allow the spouse of a human organ donor to claim a deduction related to transportation expenses, lost wages, and lodging expenses related to the donor's transplant. In addition, paragraph 38 is amended to include child care costs within the $10,000 deduction when such costs are incurred by the organ donor and spouse of the organ donor in relation to the transplant procedure.
S514 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 514 2019-2020 Regular Sessions I N S E N A T E (PREFILED) 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 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
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