Bill Text: NY A01925 | 2013-2014 | General Assembly | Amended

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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: Strong Partisan Bill (Democrat 15-1)

Status: (Engrossed - Dead) 2014-06-02 - REFERRED TO FINANCE [A01925 Detail]

Download: New_York-2013-A01925-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        1925--A
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  M.  of A. TITUS, BENEDETTO, PEOPLES-STOKES, SCHIMMINGER,
         MILLMAN, CLARK, COLTON, JAFFEE, GALEF, CAHILL -- Multi-Sponsored by --
         M. of A.  McLAUGHLIN, RIVERA, SWEENEY, WEISENBERG, ZEBROWSKI  --  read
         once  and  referred  to  the  Committee on Ways and Means -- 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-d to read as follows:
    3    S 630-D. GIFT FOR ORGAN AND TISSUE  DONATION  OUTREACH  AND  RESEARCH.
    4  EFFECTIVE  FOR  ANY  TAX  YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO
    5  THOUSAND FIFTEEN, 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 the first of January next  succeed-
   16  ing  the  date  on  which  it shall have become a law and shall apply to
   17  taxable years beginning on or after such date, provided,  however,  that
   18  effective  immediately,  all  actions and procedures with respect to the
   19  proposed adoption, amendment, suspension or repeal of any rule or  regu-
   20  lation  necessary for the timely implementation of this act are directed
   21  and authorized to be made and completed  on  or  before  such  effective
   22  date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01761-02-3