senate Bill S4477

2021-2022 Legislative Session

Relates to the tax deduction for costs associated with organ donation

download bill text pdf

Sponsored By

Current 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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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to investigations and government operations
Feb 05, 2021 referred to investigations and government operations

S4477 (ACTIVE) - Details

See Assembly Version of this Bill:
A62
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
2019-2020: S514, A765

S4477 (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.

S4477 (ACTIVE) - Sponsor Memo

S4477 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4477
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 5, 2021
                                ___________
 
 Introduced  by  Sen.  BROUK  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment 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
                       [ ] is old law to be omitted.
                                                            LBD00024-01-1

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