BILL NUMBER: S4477

SPONSOR: BROUK
 
TITLE OF BILL:

An act to amend the tax law, in relation to the donation of a human
organ

 
PURPOSE OR GENERAL IDEA OF BILL:

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.

Section 2. Effective date.

 
JUSTIFICATION:

New York has one of the lowest organ donation rates, including living
donations. This leaves a substantial number of terminally ill patients
without the opportunity to receive transplants. One of the obstacles to
living donors is the exorbitant medical and other expenses associated
with a transplant procedure. Existing law provides for a tax deduction
of up to $10,000 for organ donation expenses for the organ donor related
to transportation, lodging and lost wages. However, donors who spend
time recovering from their transplant procedure may also incur expenses
related to child care.  Further, donors often want their spouse to be
with them at the hospital during the transplant procedure or at home
with the donor during the recovery period, with the spouse possibly
incurring expenses for transportation, lodging, lost wages and child
care.  Expansion of this tax deduction would ensure that organ donors
are with their loved ones while making the choice to save another
person's life through organ donation.

 
PRIOR LEGISLATIVE HISTORY:

2017:A7626 - Died in Ways & Means/Passed Senate

2018:A7626 - Died in Ways & Means/Investigations and Gov Ops

2019:A765 - Died in Ways & Means/Investigations and Gov Ops

2020:A765 -Died in Ways & Means/Investigations and Gov Ops

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect sixty days after becoming law and shall apply
to taxable years commencing on or after such effective date.