Bill Text: NY S03596 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides a tax checkoff box on personal income tax return forms for gifts for the life pass it on trust fund for gifts for organ and tissue donation outreach and research.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2012-01-18 - PRINT NUMBER 3596A [S03596 Detail]

Download: New_York-2011-S03596-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3596
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   February 28, 2011
                                      ___________
       Introduced  by  Sen.  ADAMS  -- 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 providing a  tax  check  off
         box  on personal income tax return forms for the life pass it on trust
         fund
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Part 2 of article 22 of the tax law is amended by adding a
    2  new section 630-c to read as follows:
    3    S 630-C. GIFT FOR ORGAN AND TISSUE  DONATION  OUTREACH  AND  RESEARCH.
    4  EFFECTIVE  FOR  ANY  TAX  YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO
    5  THOUSAND TWELVE, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIB-
    6  UTE TO THE LIFE PASS IT ON TRUST FUND.  THE CONTRIBUTION SHALL BE IN ANY
    7  WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY
    8  SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE  ON  THE  PERSONAL
    9  INCOME  TAX  RETURN  TO  ENABLE  A  TAXPAYER  TO MAKE SUCH CONTRIBUTION.
   10  NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSU-
   11  ANT TO THIS SECTION SHALL BE CREDITED TO THE LIFE PASS IT ON TRUST  FUND
   12  AND  USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-D OF
   13  THE STATE FINANCE LAW, AS ADDED BY CHAPTER FOUR HUNDRED FIFTEEN  OF  THE
   14  LAWS OF TWO THOUSAND THREE.
   15    S 2. This act shall take effect on December 31 in the year in which it
   16  shall have become a law and shall apply to taxable years beginning after
   17  such  date,  provided,  however, that effective immediately, all actions
   18  and procedures with respect to the proposed adoption, amendment, suspen-
   19  sion or repeal of any rule or regulation necessary for the timely imple-
   20  mentation of this act  are  directed  and  authorized  to  be  made  and
   21  completed on or before such effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07513-01-1