Assembly Bill A9063

2021-2022 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

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2021-A9063 (ACTIVE) - Details

See Senate Version of this Bill:
S3054
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, rpld §612 sub§ (c) ¶38, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10311, S7439
2017-2018: A4341, S2497
2019-2020: A3623, S4022

2021-A9063 (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.

2021-A9063 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9063
 
                           I N  A S S E M B L Y
 
                             January 31, 2022
                                ___________
 
 Introduced  by  M. of A. GONZALEZ-ROJAS -- read once and referred to the
   Committee on Ways and Means
 
 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 (nnn) to read as follows:
   (NNN) 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.
   (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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.