Do you support this bill?

Senate Bill S375

2025-2026 Legislative Session

Relates to the tax deduction for costs associated with organ donation

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

2025-S375 (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
2023-2024: S1864

2025-S375 (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.

2025-S375 (ACTIVE) - Sponsor Memo

2025-S375 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    375
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 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] THEIR human organs to anoth-
 er 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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.