assembly Bill A62

2021-2022 Legislative Session

Relates to the tax deduction for costs associated with organ donation

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Sponsored By

Current Bill Status - In Assembly 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 05, 2022 referred to ways and means
Jan 06, 2021 referred to ways and means


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A62 (ACTIVE) - Details

See Senate Version of this Bill:
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

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.

A62 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2021-2022 Regular Sessions
                           I N  A S S E M B L Y
                              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

   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