S T A T E O F N E W Y O R K
________________________________________________________________________
10459
I N A S S E M B L Y
March 6, 2026
___________
Introduced by M. of A. HYNDMAN -- read once and referred to the Commit-
tee on Ways and Means
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 amended by section 2 of part S of chapter 59 of the laws of
2025, is amended to read as follows:
(38) For taxable years beginning before January first, two thousand
twenty-five, an amount of up to ten thousand dollars if a taxpayer,
while living, donates one or more of the taxpayer's 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 paragraph 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 immediately and shall be deemed to
have been in full force and effect on the same date as chapter 814 of
the laws of 2022 took effect.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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