BILL NUMBER:  S2162A

 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 :

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 PROVISIONS :

Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 44, 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.

Section 2. 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.

Section 3. Effective date.

 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.

 LEGISLATIVE HISTORY :

2013-14: S1780-A - Investigations & Government Operations
2011-12: S5178/A1056 - Investigations & Government Operations/Held in
Ways & Means

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to taxable
years commencing on or after such effective date.