Assembly Bill A765

2019-2020 Legislative Session

Relates to organ donation

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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2019-A765 (ACTIVE) - Details

See Senate Version of this Bill:
S514
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7034
2017-2018: A7626, S1475
2021-2022: A62, S4477
2023-2024: S1864

2019-A765 (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.

2019-A765 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    765
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 10, 2019
                                ___________
 
 Introduced  by  M.  of  A.  GOTTFRIED,  TAYLOR,  ORTIZ  -- read once and
   referred to the Committee 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 added by chapter 565 of the laws of 2006, 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 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 para-
 graph shall be claimed in the taxable year  in  which  the  human  organ
 transplantation occurs.
   (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 on the sixtieth day after it shall
 have become a law.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03581-01-9

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