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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        3596--A
                              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 -- recommitted to the Committee on Investigations  and
         Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
         committee discharged, bill amended, ordered reprinted as  amended  and
         recommitted to said committee
       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  THIRTEEN,  AN  INDIVIDUAL  IN  ANY  TAXABLE  YEAR MAY ELECT TO
    6  CONTRIBUTE TO THE LIFE PASS IT ON TRUST FUND.  THE CONTRIBUTION SHALL BE
    7  IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE  TAX
    8  OWED  BY  SUCH  INDIVIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE
    9  PERSONAL INCOME TAX RETURN TO ENABLE A TAXPAYER TO  MAKE  SUCH  CONTRIB-
   10  UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED
   11  PURSUANT  TO THIS SECTION SHALL BE CREDITED TO THE LIFE PASS IT ON TRUST
   12  FUND  AND  USED  ONLY  FOR  THOSE   PURPOSES   ENUMERATED   IN   SECTION
   13  NINETY-FIVE-D OF THE STATE FINANCE LAW, AS ADDED BY CHAPTER FOUR HUNDRED
   14  FIFTEEN OF THE 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.
                                                                  LBD07513-02-1