Bill Text: NY A01056 | 2011-2012 | General Assembly | Introduced

---

Bill Title: Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being; provides job security for those individuals who miss work during the recovery period from a human organ donation.

Spectrum: Partisan Bill (Democrat 14-0)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A01056 Detail]

Download: New_York-2011-A01056-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1056
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  M.  of A. ORTIZ, GALEF -- Multi-Sponsored by -- M. of A.
         BOYLAND,  CLARK,  COLTON,   HOOPER,   MAYERSOHN,   McENENY,   MILLMAN,
         O'DONNELL, PEOPLES-STOKES, SCARBOROUGH, TOWNS, WEISENBERG -- read once
         and referred to the Committee on Ways and Means
       AN  ACT  to  amend the tax law, in relation to providing a tax deduction
         for donating organs; and to amend the labor law, in  relation  to  job
         security for those individuals who decide to donate an organ
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subsection (c) of section 612 of the tax law is amended  by
    2  adding a new paragraph 39 to read as follows:
    3    (39) UP TO TEN THOUSAND DOLLARS FOR ANY PERSON WHO DONATES ONE OR MORE
    4  OF HIS OR HER HUMAN ORGANS TO ANOTHER HUMAN BEING FOR HUMAN ORGAN TRANS-
    5  PLANTATION. SUCH DEDUCTION MAY ONLY BE TAKEN ONCE IN A DONOR'S LIFETIME.
    6  THE  DEDUCTION SHALL EQUAL THAT AMOUNT OF NON-REIMBURSED EXPENSES RELAT-
    7  ING TO TRAVEL, LODGING, MEDICAL EXPENSES AND LOST WAGES, BUT IN NO EVENT
    8  SHALL THE AGGREGATE AMOUNT OF THE DEDUCTION EXCEED TEN THOUSAND DOLLARS.
    9  THE DEDUCTION MUST BE TAKEN IN EITHER THE YEAR THE TRANSPLANT OCCURS, OR
   10  THE YEAR IMMEDIATELY FOLLOWING  THE  YEAR  THE  TRANSPLANT  OCCURS.  FOR
   11  PURPOSES  OF THIS PARAGRAPH, "HUMAN ORGAN" MEANS ALL OR PART OF A LIVER,
   12  PANCREAS, LUNG, KIDNEY, INTESTINE, OR BONE MARROW.
   13    S 2. Subdivision 2 of section 201-d of the labor  law  is  amended  by
   14  adding a new paragraph e to read as follows:
   15    E. AN INDIVIDUAL'S DECISION TO DONATE A HUMAN ORGAN AND FOR HIS OR HER
   16  ABSENCE FROM WORK DURING THE RECOVERY PERIOD OF SUCH DONATION.
   17    S 3. This act shall take effect immediately and shall apply to taxable
   18  years  commencing  on  or  after  such effective date, provided that the
   19  commissioner of taxation and finance shall promulgate any rule or  regu-
   20  lation necessary for the timely implementation of this act.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03657-01-1