NY State Senate Bill 2017-S2497

Senate Bill S2497

2017-2018 Legislative Session

Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repealer

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations returned to senate died in assembly
May 02, 2017	referred to ways and means delivered to assembly passed senate
May 01, 2017	advanced to third reading
Apr 26, 2017	2nd report cal.
Apr 25, 2017	1st report cal.613
Mar 07, 2017	reported and committed to finance
Jan 13, 2017	referred to investigations and government operations

Votes

- May 2, 2017 - Floor Vote
  S2497
  
  60
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 2, 2017
      
      aye (60)
      
      Addabbo Jr.
      
      Akshar
      
      Alcantara
      
      Amedore
      
      Avella
      
      Bailey
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Helming
      
      Hoylman-Sigal
      
      Jacobs
      
      Kaminsky
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Ortt
      
      Peralta
      
      Persaud
      
      Phillips
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Valesky
      
      Young
      
      excused (2)
      
      Parker
      
      Sanders Jr.
  Mar 7, 2017 - Investigations And Government Operations Committee Vote
  S2497
  
  8
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Mar 7, 2017
      
      aye (8)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Hoylman-Sigal
      
      Murphy
      
      O'Mara
      
      Phillips
      
      Squadron
      
      aye wr (1)
      
      Lanza
  Apr 25, 2017 - Finance Committee Vote
  S2497
  
  33
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  3
  
  Excused
  
  0
  
  Abstained
  - - Finance Committee Vote: Apr 25, 2017
      
      aye (33)
      
      Avella
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      Comrie
      
      Diaz
      
      Dilan
      
      Felder
      
      Gallivan
      
      Golden
      
      Griffo
      
      Hannon
      
      Kaminsky
      
      Kennedy
      
      LaValle
      
      Larkin
      
      Little
      
      Marcellino
      
      Marchione
      
      Montgomery
      
      O'Mara
      
      Parker
      
      Peralta
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Savino
      
      Seward
      
      Squadron
      
      Stavisky
      
      Valesky
      
      Young
      
      aye wr (1)
      
      Lanza
      
      excused (3)
      
      Bailey
      
      Boyle
      
      Krueger

co-Sponsors

View additional co-sponsors

2017-S2497 (ACTIVE) - Details

See Assembly Version of this Bill:: A4341
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, rpld §612 sub§ (c) ¶38, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S7439, A10311
2019-2020: S4022, A3623
2021-2022: S3054, A9063

2017-S2497 (ACTIVE) - Summary

Establishes a one-time personal income tax credit for up to $10,000 for the expenses incurred by a resident taxpayer in the course of donating his or her organs for transplantation; repeals the personal income tax modification, reducing federal adjusted income, for such expenses.

2017-S2497 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2497

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a personal income tax credit for organ donations; and to
repeal paragraph 38 of subsection (c) of section 612 of such law in
relation to the personal income tax modification, reducing federal
adjusted income, for organ donations

 PURPOSE :

To replace the current organ donation income tax deduction with a
one-time personal income tax credit for up to $10,000 for expenses
incurred by a living organ donor.

 SUMMARY OF PROVISIONS :

Section one amends section 606 of the tax law by adding a new
subsection (ccc) which creates a one-time tax credit for living organ
donors of up to $10,000 for full time residents who have donated a
human organ within the same tax year for qualified expenses which
include lodging and travel expenses and lost wages.

Section two repeals paragraph 38 of subsection (c) of section 612 of
the tax law which contains a tax deduction for the same purposes and
under the same circumstances as the proposed tax credit in section one
of the bill.

Section three provides the effective date.

 JUSTIFICATION :

There are currently over 10,000 candidates waiting for organ donations
in New York State and every year over 3,000 candidates are added to
the waiting list. In 2015 there were hundreds of living organ donors
in New York including 489 kidney donors and 54 liver donors. Others
donated bone marrow and other organs and tissues. These donors give
the gift of life and must be recognized and supported. They should not
endure a financial burden associated with lost wages, travel and
lodging expenses. While New York State has had a tax deduction for
these individuals, given this is a once in a life time event and the
benefit given and costs accumulated are both so big, this bill makes
the deduction into a much more beneficial tax credit for those who
choose to undertake the act of donating organs or tissue. This tax
credit is intended to both incentivize donations and mitigate the
costs of being an organ donor.

Many states around the nation have established tax deductions for
living organ donors similar to New York. A few have gone the extra
step and created the more helpful tax credits as this bill does. New
York offers taxpayers many tax credits for a whole host of things like
college tuition, real property taxes and dependent care costs.  New
York has many people waiting on list for years in need of a donated
organ. As a state we should do all we can to remove barriers to live
organ donation and support those who give the gift of life.

 LEGISLATIVE HISTORY :

2016: S.7439 - Passed Senate, died in Assembly.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to tax years
commencing on and after such date.

2017-S2497 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2497
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sens. HANNON, AKSHAR, AMEDORE, AVELLA, CARLUCCI, DeFRAN-
   CISCO, GALLIVAN, MARCHIONE, ORTT, RANZENHOFER, SERINO,  SEWARD,  YOUNG
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Investigations and Government Operations
 
 AN  ACT  to  amend  the  tax law, in relation to establishing a personal
   income tax credit for organ donations; and to repeal paragraph  38  of
   subsection  (c) of section 612 of such law in relation to the personal
   income tax modification, reducing federal adjusted income,  for  organ
   donations
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (ccc) to read as follows:
   (CCC)  ORGAN DONATION CREDIT. (1) A RESIDENT TAXPAYER SHALL BE ALLOWED
 A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED  EXPENSES
 INCURRED, WHILE LIVING, IN THE COURSE OF SUCH TAXPAYER'S DONATION OF ONE
 OR  MORE  OF  HIS  OR  HER  HUMAN  ORGANS TO ANOTHER HUMAN BEING FOR THE
 PURPOSE OF TRANSPLANTATION IN SUCH OTHER HUMAN BEING. THE CREDIT  ESTAB-
 LISHED BY THIS SUBSECTION SHALL ONLY BE ALLOWED IN THE TAX YEAR IN WHICH
 THE  HUMAN ORGAN TRANSPLANTATION OCCURS, AND MAY ONLY BE CLAIMED FOR ONE
 TAX YEAR DURING THE TAXPAYER'S LIFETIME.
   (2) FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "QUALIFIED EXPENSES"
 MEANS THE FOLLOWING UNREIMBURSED EXPENSES INCURRED BY A RESIDENT TAXPAY-
 ER RELATED TO HIS OR HER DONATION OF HIS OR HER HUMAN  ORGAN  OR  ORGANS
 FOR  DONATION  TO ANOTHER HUMAN BEING FOR THE PURPOSE OF TRANSPLANTATION
 IN SUCH HUMAN BEING:
   (I) TRAVEL EXPENSES;
   (II) LODGING EXPENSES; AND
   (III) LOST WAGES.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04493-01-7

 S. 2497                             2
 
   (3) FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "HUMAN ORGAN"  MEANS
 ALL  OR  PART  OF  A  LIVER,  PANCREAS,  KIDNEY, INTESTINE, LUNG OR BONE
 MARROW.
   (4) THE AMOUNT OF THE CREDIT THAT MAY BE CLAIMED BY A RESIDENT TAXPAY-
 ER PURSUANT TO THIS SUBSECTION SHALL NOT EXCEED TEN THOUSAND DOLLARS.
   (5) NO PART-YEAR RESIDENT OR NON-RESIDENT TAXPAYER MAY CLAIM THE CRED-
 IT ESTABLISHED BY THIS SUBSECTION.
   §  2.  Paragraph 38 of subsection (c) of section 612 of the tax law is
 REPEALED.
   § 3. This act shall take effect on the first of January next  succeed-
 ing  the date on which it shall have become a law and shall apply to tax
 years commencing on and after such date.

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