S T A T E O F N E W Y O R K ________________________________________________________________________ 1224 2009-2010 Regular Sessions I N S E N A T E January 28, 2009 ___________ Introduced by Sens. THOMPSON, C. JOHNSON, ONORATO, PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to providing a credit against estate tax for organ donors THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. The tax law is amended by adding a new section 952-a to 2 read as follows: 3 S 952-A. CREDIT FOR ORGAN DONORS. A CREDIT SHALL BE ALLOWED AGAINST 4 THE TAX IMPOSED UNDER SUBSECTION (A) OF SECTION NINE HUNDRED FIFTY-TWO 5 OF THIS PART FOR ONE THOUSAND DOLLARS WHEN THE DECEDENT EXECUTED AN 6 ANATOMICAL GIFT OF ALL OR PART OF HIS OR HER BODY. 7 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04701-01-9