Bill Text: NY S02162 | 2015-2016 | General Assembly | Amended

New York Senate Bill 2162 (Prior Session Legislation)

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 2-0)

Status: (Introduced - Dead) 2016-01-14 - PRINT NUMBER 2162A [S02162 Detail]

Download: New_York-2015-S02162-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                         2162--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                    January 21, 2015
                                       ___________
        Introduced by Sens. CARLUCCI, KENNEDY -- read twice and ordered printed,
          and  when  printed  to be committed to the Committee on Investigations
          and Government Operations -- recommitted to the Committee on  Investi-
          gations  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 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 44 to read as follows:
     3    (44) 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    § 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    § 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.
                                                                   LBD03123-02-6