Assembly Bill A62

2021-2022 Legislative Session

Relates to the tax deduction for costs associated with organ donation

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-A62 (ACTIVE) - Details

See Senate Version of this Bill:
S4477
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7034
2017-2018: A7626, S1475
2019-2020: A765, S514
2023-2024: S1864
2025-2026: S375

2021-A62 (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.

2021-A62 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    62
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  M.  of  A.  GOTTFRIED,  TAYLOR,  SAYEGH, SCHMITT, SALKA,
   DARLING, GALEF, DICKENS, GOODELL -- 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

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