S T A T E O F N E W Y O R K
________________________________________________________________________
10299--B
I N A S S E M B L Y
February 20, 2026
___________
Introduced by M. of A. TAPIA, BUTTENSCHON, SCHIAVONI, SHIMSKY, SAYEGH,
SIMONE, ROSENTHAL, LEVENBERG, DINOWITZ, HEVESI, LUPARDO, GRIFFIN,
RAJKUMAR, BRABENEC, McDONOUGH, SMULLEN, SLATER, LEMONDES, DeSTEFANO,
BROOK-KRASNY, PALMESANO, SEAWRIGHT, REYES, MAHER, KASSAY, LUNSFORD,
SEMPOLINSKI, SANTABARBARA, WEPRIN, GIGLIO, GLICK, HYNDMAN, WALSH,
K. BROWN, SIMON, McDONALD, BAILEY, CASHMAN -- read once and referred
to the Committee on Health -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law and the public health law, in relation to
allowing individuals to register in the "donate life registry" through
personal income tax filings
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 171-bb to
read as follows:
§ 171-BB. DONATE LIFE REGISTRY. 1. FOR THE PURPOSES OF THIS SECTION,
THE TERM "DONATE LIFE REGISTRY" SHALL MEAN THE NEW YORK STATE DONATE
LIFE REGISTRY FOR ORGAN, EYE AND TISSUE DONATIONS ESTABLISHED PURSUANT
TO SECTION FORTY-THREE HUNDRED TEN OF THE PUBLIC HEALTH LAW.
2. FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND TWENTY-SEVEN, THE DEPARTMENT SHALL INCLUDE AN OPPORTUNITY ON
RESIDENT INCOME TAX RETURNS PREPARED AND FILED THROUGH COMMERCIAL TAX
PREPARATION SOFTWARE APPROVED BY THE COMMISSIONER TO ALLOW EACH INDIVID-
UAL FILING SUCH A TAX RETURN, INCLUDING SPOUSES FILING A JOINT RETURN,
HEADS OF HOUSEHOLDS, OR SURVIVING SPOUSES, TO PROVIDE WRITTEN CONSENT
FOR THE DONATE LIFE REGISTRY TO ENROLL SUCH INDIVIDUAL IN THE DONATE
LIFE REGISTRY, AND FOR THE DEPARTMENT TO SHARE SUCH INDIVIDUAL'S INFOR-
MATION WITH THE DONATE LIFE REGISTRY AS PROVIDED UNDER SUBDIVISION THREE
OF THIS SECTION.
3. BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN,
NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE DEPART-
MENT SHALL PROVIDE TO THE DONATE LIFE REGISTRY INFORMATION FROM EACH
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10817-09-6
A. 10299--B 2
RESIDENT INDIVIDUAL'S INCOME TAX RETURN THAT PROVIDES SUCH INDIVIDUAL'S
WRITTEN CONSENT TO ENROLL IN THE DONATE LIFE REGISTRY AND TO SHARE SUCH
INDIVIDUAL'S INFORMATION WITH THE DONATE LIFE REGISTRY INCLUDING BUT NOT
LIMITED TO, AN INDIVIDUAL'S NAME, SOCIAL SECURITY NUMBER, AND ADDITIONAL
DATA.
4. THE OPERATOR OF THE DONATE LIFE REGISTRY SHALL USE THE INFORMATION
RECEIVED FROM THE DEPARTMENT PURSUANT TO THIS SECTION FOR THE PURPOSES
OF ENROLLING INDIVIDUALS IN THE DONATE LIFE REGISTRY.
5. ON OR BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE DEPART-
MENT SHALL ENTER INTO A DATA SHARING AGREEMENT WITH THE DONATE LIFE
REGISTRY THAT IS CONSISTENT WITH THE PROVISIONS OF THIS SECTION.
§ 2. Paragraph (a) of subdivision 5 of section 4310 of the public
health law, as amended by section 2 of chapter 128 of the laws of 2025,
is amended to read as follows:
(a) Such organ, eye and tissue registration of consent to make an
anatomical gift can be made through: (i) indication made on the applica-
tion or renewal form of a driver's license, (ii) indication made on a
non-driver identification card application or renewal form, (iii) indi-
cation made on a voter registration form pursuant to subdivision five of
section 5-210 of the election law, (iv) indication made on the applica-
tion for, or manual renewal application by an account holder of, health
care coverage offered through the state health benefit exchange, (v)
enrollment through the donate life registry website, (vi) paper enroll-
ment submitted to the donate life registry, (vii) indication made on the
application or renewal form of a hunting, fishing or trapping license
issued pursuant to title seven of article eleven of the environmental
conservation law, (viii) indication made on transactions administered by
the office of temporary and disability assistance through the mybene-
fits.ny.gov website, or any such successor website; (ix) indication made
on applications, renewals or related transactions for college financial
aid, grants, or scholarships offered or administered through any website
maintained by the higher education services corporation; (x) trans-
actions conducted through the patient-facing portal of an individual's
electronic health records; [or] (xi) INDICATION MADE ON ANY PERSONAL
INCOME TAX DOCUMENT IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE
HUNDRED SEVENTY-ONE-BB OF THE TAX LAW; OR (XII) through any other method
identified by the commissioner. The department shall establish a means
by which to register the consent given by individuals who are sixteen or
seventeen years of age in the donate life registry, and shall make
registration available by any of the methods provided in subparagraphs
(i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) [and], (xi)
AND (XII) of this paragraph.
§ 3. Paragraph (a) of subdivision 5 of section 4310 of the public
health law, as amended by section 3 of chapter 128 of the laws of 2025,
is amended to read as follows:
(a) Such organ, eye and tissue registration of consent to make an
anatomical gift can be made through: (i) indication made on the applica-
tion or renewal form of a driver's license, (ii) indication made on a
non-driver identification card application or renewal form, (iii) indi-
cation made on a voter registration form pursuant to subdivision five of
section 5-210 of the election law, (iv) indication made on the applica-
tion for, or manual renewal application by an account holder of, health
care coverage offered through the NY State of Health, the official
Health Plan Marketplace, (v) enrollment through the donate life registry
website, (vi) paper enrollment submitted to the donate life registry,
(vii) indication made on the application or renewal form of a hunting,
A. 10299--B 3
fishing or trapping license issued pursuant to title seven of article
eleven of the environmental conservation law, (viii) indication made on
transactions administered by the office of temporary and disability
assistance through the mybenefits.ny.gov website, or any such successor
website; (ix) indication made on applications, renewals or related tran-
sactions for college financial aid, grants, or scholarships offered or
administered through any website maintained by the higher education
services corporation; (x) indication made by an insured and/or applicant
for insurance during enrollments, renewals, and the initial process for
an insured in setting up an online member service portal with their
insurer for accident and health insurance policies and contracts issued
pursuant to article forty-four of this chapter, article forty-two of the
insurance law, or article forty-three of the insurance law, excepting
renewals made through the NY State of Health, the official Health Plan
Marketplace, other than those specifically referenced in subparagraph
(iv) of this paragraph and paragraph (v) of subdivision one of section
two hundred six of this chapter; and provided, however, that nothing in
this section shall apply to the medical assistance program under title
eleven of article five of the social services law; (xi) transactions
conducted through the patient-facing portal of an individual's electron-
ic health record; [or] (xii) INDICATION MADE ON ANY PERSONAL INCOME TAX
DOCUMENT IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE HUNDRED SEVEN-
TY-ONE-BB OF THE TAX LAW; OR (XIII) through any other method identified
by the commissioner. The department shall establish a means by which to
register the consent given by individuals who are sixteen or seventeen
years of age in the donate life registry, and shall make registration
available by any of the methods provided in subparagraphs (i), (ii),
(iii), (iv), (v), (vi), (vii), (viii), (ix), (x), (xi) [and], (xii) AND
(XIII) of this paragraph.
§ 4. Subparagraph (i) of paragraph (b) of subdivision 5 of section
4310 of the public health law, as amended by section 4 of chapter 662 of
the laws of 2024, is amended to read as follows:
(i) Where required by law for transactions described in subparagraphs
(i), (ii), (iv), (vii), (viii), (ix), (x) [and], (xi) AND (XII) of para-
graph (a) of this subdivision, the commissioner shall ensure, in consul-
tation with the head of any agency required to implement such trans-
action, that space is provided on any required form so that the
applicant shall register or decline registration in the donate life
registry for organ, eye and tissue donations under this section and that
the following is stated on the form in clear and conspicuous type:
"You must fill out the following section: Would you like to be added
to the Donate Life Registry? Check box for 'yes' or 'skip this ques-
tion'."
§ 5. Subparagraph (i) of paragraph (b) of subdivision 5 of section
4310 of the public health law, as amended by section 5 of chapter 662 of
the laws of 2024, is amended to read as follows:
(i) Where required by law for transactions described in subparagraphs
(i), (ii), (iv), (vii), (viii), (ix), (x), (xi) [and], (xii) AND (XIII)
of paragraph (a) of this subdivision, the commissioner shall ensure, in
consultation with the head of any agency required to implement such
transaction, that space is provided on any required form so that the
applicant shall register or decline registration in the donate life
registry for organ, eye and tissue donations under this section and that
the following is stated on the form in clear and conspicuous type:
A. 10299--B 4
"You must fill out the following section: Would you like to be added
to the Donate Life Registry? Check box for 'yes' or 'skip this ques-
tion'."
§ 6. Paragraph 1 of subsection (e) of section 697 of the tax law, as
amended by chapter 477 of the laws of 1998, is amended to read as
follows:
(1) Except in accordance with proper judicial order, SECTION ONE
HUNDRED SEVENTY-ONE-BB OF THIS CHAPTER, or as otherwise provided by law,
it shall be unlawful for the commissioner, any officer or employee of
the department, any person engaged or retained by such department on an
independent contract basis, any depositary to which any return may be
delivered as provided in subsection (h) or (i) of this section, any
officer or employee of such depositary, or any person who, pursuant to
this section, is permitted to inspect any report or return or to whom a
copy, an abstract or a portion of any report or return is furnished, or
to whom any information contained in any report or return is furnished,
to divulge or make known in any manner the amount of income or any
particulars set forth or disclosed in any report or return required
under this article, under section one hundred seventy-one-a or section
one hundred seventy-one-h of this chapter, or under this article and
article eighteen of the labor law.
§ 7. The opening paragraph of paragraph 3 of subsection (e) of section
697 of the tax law, as amended by chapter 284 of the laws of 2016, is
amended to read as follows:
Nothing herein shall be construed to prohibit the department, its
officers or employees from furnishing information to the office of
temporary and disability assistance relating to the payment of the cred-
it for certain household and dependent care services necessary for gain-
ful employment under subsection (c) of section six hundred six of this
article and the earned income credit under subsection (d) of section six
hundred six of this article and the enhanced earned income credit under
subsection (d-1) of section six hundred six of this article, or pursuant
to a local law enacted by a city having a population of one million or
more pursuant to subsection (f) of section thirteen hundred ten of this
chapter, only to the extent necessary to calculate qualified state
expenditures under paragraph seven of subdivision (a) of section four
hundred nine of the federal social security act or to document the prop-
er expenditure of federal temporary assistance for needy families funds
under section four hundred three of such act. The office of temporary
and disability assistance may redisclose such information to the United
States department of health and human services only to the extent neces-
sary to calculate such qualified state expenditures or to document the
proper expenditure of such federal temporary assistance for needy fami-
lies funds. Nothing herein shall be construed to prohibit the delivery
by the commissioner to a commissioner of jurors, appointed pursuant to
section five hundred four of the judiciary law, or, in counties within
cities having a population of one million or more, to the county clerk
of such county, or to the clerk of the court or jury administrator of a
United States district court appointed pursuant to title twenty-eight of
the United States Code, section 1836(b)(2), of a mailing list of indi-
viduals to whom income tax forms are mailed by the commissioner for the
sole purpose of compiling a list of prospective jurors as provided in
article sixteen of the judiciary law or title twenty-eight of the United
States Code. Provided, however, such delivery shall only be made pursu-
ant to an order of the chief administrator of the courts, appointed
pursuant to section two hundred ten of the judiciary law or an order of
A. 10299--B 5
a chief judge of any United States district court in New York State. No
such order may be issued unless such chief administrator or chief judge
of such United States district court is satisfied that such mailing list
is needed to compile a proper list of prospective jurors for the county
or such United States district court for which such order is sought and
that, in view of the responsibilities imposed by the various laws of the
state on the department, it is reasonable to require the commissioner to
furnish such list. Such order shall provide that such list shall be used
for the sole purpose of compiling a list of prospective jurors and that
such commissioner of jurors, or such county clerk, or clerk of the court
or jury administrator of such United States district court shall take
all necessary steps to insure that the list is kept confidential and
that there is no unauthorized use or disclosure of such list. Further-
more, nothing herein shall be construed to prohibit the delivery to a
taxpayer or [his or her] THEIR duly authorized representative of a
certified copy of any return or report filed in connection with [his or
her] THEIR tax or to prohibit the publication of statistics so classi-
fied as to prevent the identification of particular reports or returns
and the items thereof, or the inspection by the attorney general or
other legal representatives of the state of the report or return of any
taxpayer or of any employer filed under section one hundred
seventy-one-h of this chapter, where such taxpayer or employer shall
bring action to set aside or review the tax based thereon, or against
whom an action or proceeding under this chapter or under this chapter
and article eighteen of the labor law has been recommended by the
commissioner, the commissioner of labor with respect to unemployment
insurance matters, or the attorney general or has been instituted, or
the inspection of the reports or returns required under this article by
the comptroller or duly designated officer or employee of the state
department of audit and control, for purposes of the audit of a refund
of any tax paid by a taxpayer under this article, or the furnishing to
the state department of labor of unemployment insurance information
obtained or derived from quarterly combined withholding, wage reporting
and unemployment insurance returns required to be filed by employers
pursuant to paragraph four of subsection (a) of section six hundred
seventy-four of this article, for purposes of administration of such
department's unemployment insurance program, employment services
program, federal and state employment and training programs, employment
statistics and labor market information programs, worker protection
programs, federal programs for which the department has administrative
responsibility or for other purposes deemed appropriate by the commis-
sioner of labor consistent with the provisions of the labor law, and
redisclosure of such information in accordance with the provisions of
sections five hundred thirty-six and five hundred thirty-seven of the
labor law or any other applicable law, or the furnishing to the state
office of temporary and disability assistance of information obtained or
derived from New York state personal income tax returns as described in
paragraph (b) of subdivision two of section one hundred seventy-one-g of
this chapter for the purpose of reviewing support orders enforced pursu-
ant to title six-A of article three of the social services law to aid in
the determination of whether such orders should be adjusted, or the
furnishing of information obtained from the reports required to be
submitted by employers regarding newly hired or re-hired employees
pursuant to section one hundred seventy-one-h of this chapter to the
state office of temporary and disability assistance, the state depart-
ment of health, the state department of labor and the workers' compen-
A. 10299--B 6
sation board for purposes of administration of the child support
enforcement program, verification of individuals' eligibility for one or
more of the programs specified in subsection (b) of section eleven
hundred thirty-seven of the federal social security act and for other
public assistance programs authorized by state law, and administration
of the state's employment security and workers' compensation programs,
and to the national directory of new hires established pursuant to
section four hundred fifty-three-A of the federal social security act
for the purposes specified in such section, or the furnishing to the
state office of temporary and disability assistance of the amount of an
overpayment of income tax and interest thereon certified to the comp-
troller to be credited against past-due support pursuant to section one
hundred seventy-one-c of this chapter and of the name and social securi-
ty number of the taxpayer who made such overpayment, or the disclosing
to the commissioner of finance of the city of New York, pursuant to
section one hundred seventy-one-l of this chapter, of the amount of an
overpayment and interest thereon certified to the comptroller to be
credited against a city of New York tax warrant judgment debt and of the
name and social security number of the taxpayer who made such overpay-
ment, or the furnishing to the New York state higher education services
corporation of the amount of an overpayment of income tax and interest
thereon certified to the comptroller to be credited against the amount
of a default in repayment of any education loan debt, including judg-
ments, owed to the federal or New York state government that is being
collected by the New York state higher education services corporation,
and of the name and social security number of the taxpayer who made such
overpayment, or the furnishing to the state department of health of the
information required by paragraph (f) of subdivision two and subdivision
two-a of section two thousand five hundred eleven of the public health
law and by subdivision eight of section three hundred sixty-six-a of the
social services law, or the furnishing to the state university of New
York or the city university of New York respectively or the attorney
general on behalf of such state or city university the amount of an
overpayment of income tax and interest thereon certified to the comp-
troller to be credited against the amount of a default in repayment of a
state university loan pursuant to section one hundred seventy-one-e of
this chapter and of the name and social security number of the taxpayer
who made such overpayment, or the disclosing to a state agency, pursuant
to section one hundred seventy-one-f of this chapter, of the amount of
an overpayment and interest thereon certified to the comptroller to be
credited against a past-due legally enforceable debt owed to such agency
and of the name and social security number of the taxpayer who made such
overpayment, or the furnishing of employee and employer information
obtained through the wage reporting system, pursuant to section one
hundred seventy-one-a of this chapter, as added by chapter five hundred
forty-five of the laws of nineteen hundred seventy-eight, to the state
office of temporary and disability assistance, the department of health
or to the state office of the medicaid inspector general for the purpose
of verifying eligibility for and entitlement to amounts of benefits
under the social services law or similar law of another jurisdiction,
locating absent parents or other persons legally responsible for the
support of applicants for or recipients of public assistance and care
under the social services law and persons legally responsible for the
support of a recipient of services under section one hundred eleven-g of
the social services law and, in appropriate cases, establishing support
obligations pursuant to the social services law and the family court act
A. 10299--B 7
or similar provision of law of another jurisdiction for the purpose of
evaluating the effect on earnings of participation in employment, train-
ing or other programs designed to promote self-sufficiency authorized
pursuant to the social services law by current recipients of public
assistance and care and by former applicants and recipients of public
assistance and care, (except that with regard to former recipients,
information which relates to a particular former recipient shall be
provided with client identifying data deleted), to the state office of
temporary and disability assistance for the purpose of determining the
eligibility of any child in the custody, care and custody or custody and
guardianship of a local social services district or of the office of
children and family services for federal payments for foster care and
adoption assistance pursuant to the provisions of title IV-E of the
federal social security act by providing information with respect to the
parents, the stepparents, the child and the siblings of the child who
were living in the same household as such child during the month that
the court proceedings leading to the child's removal from the household
were initiated, or the written instrument transferring care and custody
of the child pursuant to the provisions of section three hundred fifty-
eight-a or three hundred eighty-four-a of the social services law was
signed, provided however that the office of temporary and disability
assistance shall only use the information obtained pursuant to this
subdivision for the purpose of determining the eligibility of such child
for federal payments for foster care and adoption assistance pursuant to
the provisions of title IV-E of the federal social security act, and to
the state department of labor, or other individuals designated by the
commissioner of labor, for the purpose of the administration of such
department's unemployment insurance program, employment services
program, federal and state employment and training programs, employment
statistics and labor market information programs, worker protection
programs, federal programs for which the department has administrative
responsibility or for other purposes deemed appropriate by the commis-
sioner of labor consistent with the provisions of the labor law, and
redisclosure of such information in accordance with the provisions of
sections five hundred thirty-six and five hundred thirty-seven of the
labor law, or the furnishing of information, which is obtained from the
wage reporting system operated pursuant to section one hundred seventy-
one-a of this chapter, as added by chapter five hundred forty-five of
the laws of nineteen hundred seventy-eight, to the state office of
temporary and disability assistance so that it may furnish such informa-
tion to public agencies of other jurisdictions with which the state
office of temporary and disability assistance has an agreement pursuant
to paragraph (h) or (i) of subdivision three of section twenty of the
social services law, and to the state office of temporary and disability
assistance for the purpose of fulfilling obligations and responsibil-
ities otherwise incumbent upon the state department of labor, under
section one hundred twenty-four of the federal family support act of
nineteen hundred eighty-eight, by giving the federal parent locator
service, maintained by the federal department of health and human
services, prompt access to such information as required by such act, or
to the state department of health to verify eligibility under the child
health insurance plan pursuant to subdivisions two and two-a of section
two thousand five hundred eleven of the public health law, to verify
eligibility under the medical assistance and family health plus programs
pursuant to subdivision eight of section three hundred sixty-six-a of
the social services law, and to verify eligibility for the program for
A. 10299--B 8
elderly pharmaceutical insurance coverage under title three of article
two of the elder law, or to the office of vocational and educational
services for individuals with disabilities of the education department,
the commission for the blind and any other state vocational rehabili-
tation agency, for purposes of obtaining reimbursement from the federal
social security administration for expenditures made by such office,
commission or agency on behalf of disabled individuals who have achieved
economic self-sufficiency or to the higher education services corpo-
ration for the purpose of assisting the corporation in default
prevention and default collection of education loan debt, including
judgments, owed to the federal or New York state government; provided,
however, that such information shall be limited to the names, social
security numbers, home and/or business addresses, and employer names of
defaulted or delinquent student loan borrowers, or to the office of the
state comptroller for purposes of verifying the income of a retired
member of a retirement system or pension plan administered by the state
or any of its political subdivisions who returns to public employment,
OR TO THE NEW YORK STATE DONATE LIFE REGISTRY ESTABLISHED PURSUANT TO
SECTION FORTY-THREE HUNDRED TEN OF THE PUBLIC HEALTH LAW FOR THE
PURPOSES OF ENROLLING INDIVIDUALS AS ORGAN DONORS PURSUANT TO SECTION
ONE HUNDRED SEVENTY-ONE-BB OF THIS CHAPTER.
§ 8. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided, however, that if section 3 of
chapter 128 of the laws of 2025 shall not have taken effect on or before
such date then section three of this act shall take effect on the same
date and in the same manner as such section of such chapter of the laws
of 2025, takes effect; and provided further, that if section 5 of chap-
ter 662 of the laws of 2024 shall not have taken effect on or before
such date then section five of this act shall take effect on the same
date and in the same manner as such section of such chapter of the laws
of 2024, takes effect. Effective immediately, the addition, amendment
and/or repeal of any rule or regulation necessary for the implementation
of this act on its effective date are authorized to be made and
completed on or before such effective date.