BILL NUMBER: S514

SPONSOR: CARLUCCI
 
TITLE OF BILL:  An act to amend the tax law, in relation to the
donation of a human organ

 
PURPOSE:

Expands the existing tax deduction of $10,000 for human organ donations
to make it easier for persons to donate organs without worrying about
expenses related to the transplant.

 
SUMMARY OF PROVISIONS:

Section 1. Paragraph 38 of section 612 of the Tax Law is amended to
allow the spouse of a human organ donor to claim a deduction related to
transportation expenses, lost wages, and lodging expenses related to the
donor's transplant. In addition, paragraph 38 is amended to include
child care costs within the $10,000 deduction when such costs are
incurred by the organ donor and spouse of the organ donor in relation to
the transplant procedure.
              

Section 2. 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%).  Howev-
er 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 partic-
ipating in an organ donation program.

Existing law provides for a tax deduction of up to $10,000 for organ
donation expenses for the organ donor related to transportation, lodging
and lost wages. However, donors who spend time recovering from their
transplant procedure may also incur expenses related to child care.
Further, donors often want their spouse to be with them at the hospital
during the transplant procedure or at home with the donor during the
recovery period, with the spouse possibly incurring expenses for trans-
portation, lodging, lost wages and child care. Expansion of this tax
deduction would. ensure that organ donors are with their loved ones
while, making the choice to save another person's life through organ
donation. 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 an additional hardship.

 
LEGISLATIVE HISTORY:

2017-18: 81475/A7626 - PASSED SENATE/ways & means
2015-16: S7034A - Passed senate/ways and means
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 sixty days after becoming law and shall apply
to taxable years commencing on or after such effective date.