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Senate Bill S1864

2023-2024 Legislative Session

Relates to the tax deduction for costs associated with organ donation

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2023-S1864 (ACTIVE) - Details

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
2019-2020: S514
2021-2022: S4477
2025-2026: S375

2023-S1864 (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.

2023-S1864 (ACTIVE) - Sponsor Memo

2023-S1864 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1864
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2023
                                ___________
 
 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, the opening paragraph
 as amended by chapter 814 of the laws of 2022, 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. Provided, however, that this deduction shall not
 apply to any donation for which the taxpayer has received benefits under
 section forty-three hundred seventy-one of the public health law.
   (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  same  date  and  in  the  same
 manner as chapter 814 of the laws of 2022, takes effect.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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