BILL NUMBER:S5178

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a tax deduction for
donating organs; and to amend the labor law, in relation to job
security for those individuals who decide to donate an
organ

PURPOSE OR GENERAL IDEA OF BILL:
Provides a tax deduction of up to ten thousand dollars for any person
who donates a human organ to another human being. Additionally, it
would provide employment security for an individual who donates all
or part of an organ for transplant.

SUMMARY OF SPECIFIC PROVISIONS:
Subsection (c) of section 612 of the tax law is amended by adding a
new paragraph 39, which deals with a tax deduction of up to $10,000
to be made available to an individual who donates an organ for the
purpose of a human organ transplant. The deduction would be allowed
for non-reimbursed expenses relating to travel, lodging, medical
expenses and lost wages.

Subdivision 2 of section 201-d of the labor law is amended by adding a
new paragraph e, which makes it unlawful for an employer to discharge
or discriminate against an individual who has made a decision to
              

donate a human organ during the entire donation process.

JUSTIFICATION:
Nationwide, there are more than 85,000 individuals living day to day,
hoping for the chance to receive a viable organ donation. Last year,
6,184 people donated an organ in the United States according to the
Organ Procurement and Transplant Network. Of the organs donated 5,876
were kidney donations, with the remainder being partial donations of
the liver, pancreas or lungs. In the state of New York, there were
only 460 living donors. This left a substantial number of terminally
ill patients without the opportunity to receive an organ transplant.

A vast majority of citizens support organ donation (nearly 85%).
However less than half of those who support such a program have
signed their organ donor card. The exorbitant medical and other
expenses associated with a transplant procedure may prevent a
suitable donor from participating in an organ donation program. A tax
deduction would alleviate this obstacle by covering non-reimbursed
expenses incurred by a donor such as, travel, lodging, medical
expenses and lost wages. Additionally, the loss of employment is
always a risk during long recovery
periods, this fear may prevent suitable donors from participating. By
offering these brave individuals the security that their position
would be waiting for them at the end of their recovery would
eliminate any additional hardship.

This legislation will significantly increase the pool of available
organ donors, which would reduce the time an individual must spend on
an organ donor list. Countless lives would be saved by providing
viable organs to patients before it is too late.


PRIOR LEGISLATIVE HISTORY:
2004 - A.10031 - Held in Ways & Means
2005/06 A.1612 - Held in Ways & Means
2007/08 - A3797 - Referred to Ways and Means
2009/10 A.4265 - Held in Ways & Means

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Unknown.

EFFECTIVE DATE: This act shall take effect
immediately and shall apply
to taxable years commencing on or after such effective date, provided
that the commissioner of taxation and finance shall promulgate the
rule or regulation necessary for the effective implementation of this
act.