NY State Senate Bill 2025-S375

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2025	referred to investigations and government operations

2025-S375 (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
2023-2024: S1864

2025-S375 (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.

2025-S375 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S375

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

the transplant procedure.

Section 2. Effective date.

 
JUSTIFICATION:

New  York  has  one of the lowest organ donation rates, including living
donations. This leaves a substantial number of terminally  ill  patients
without  the opportunity to receive transplants. One of the obstacles to
living donors is the exorbitant medical and  other  expenses  associated
with  a  transplant procedure. 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  transportation,  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.

 
PRIOR LEGISLATIVE HISTORY:

2021-22: S4477 Referred to Investigations and Government Operations.

2023-24: S1864 Referred to Investigations and Government Operations.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect sixty days after becoming law.

2025-S375 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    375
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 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] THEIR human organs to anoth-
 er 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 paragraph 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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD01241-01-5
 S. 375                              2
 
   (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 immediately and shall be deemed to
 have been in full force and effect on the same date as  chapter  814  of
 the laws of 2022 took effect.

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Senate Bill S375

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

2025-S375 (ACTIVE) - Details

2025-S375 (ACTIVE) - Summary

2025-S375 (ACTIVE) - Sponsor Memo

2025-S375 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S375

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Sponsored By

Samra G. Brouk

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

2025-S375 (ACTIVE) - Details

2025-S375 (ACTIVE) - Summary

2025-S375 (ACTIVE) - Sponsor Memo

2025-S375 (ACTIVE) - Bill Text download pdf

Comments