Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 03, 2024 |
referred to investigations and government operations |
Jan 17, 2023 |
referred to investigations and government operations |
Senate Bill S1864
2023-2024 Legislative Session
Sponsored By
(D, WF) 55th Senate District
Current 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
Actions
2023-S1864 (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S7034
2017-2018: S1475
2019-2020: S514
2021-2022: S4477
2023-S1864 (ACTIVE) - Sponsor Memo
BILL NUMBER: S1864 SPONSOR: BROUK TITLE OF BILL: An act to amend the tax law, in relation to the donation of a human organ PURPOSE OR GENERAL IDEA OF BILL: 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
2023-S1864 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1864 2023-2024 Regular Sessions I N S E N A T E January 17, 2023 ___________ Introduced by Sen. BROUK -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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, the opening paragraph as amended by chapter 814 of the laws of 2022, 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. Provided, however, that this deduction shall not apply to any donation for which the taxpayer has received benefits under section forty-three hundred seventy-one of the public health law. (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 same date and in the same manner as chapter 814 of the laws of 2022, takes effect. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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