BILL NO A01506
SAME AS SAME AS S01238
SPONSOR Zebrowski (MS)
COSPNSR Aubry, Gunther, Hooper
MLTSPNSR Cook, Hevesi
Amd S606, Tax L
Establishes a personal income tax credit for taxpayers who donate blood to a
blood bank four or more times in a year; specifies such tax credit to be five
TITLE OF BILL: An act to amend the tax law, in relation to providing
a tax credit for certain taxpayers who donate blood
PURPOSE OF THE BILL: Establishes a personal income tax credit for
taxpayers who donate blood to a blood bank four or more times in a
SUMMARY OF PROVISIONS: Section 1 of the bill amends section 606 of the
tax law as it relates to the allowance of credit for a taxpayer who
donates blood four or more times in a year to a blood bank. The
taxpayer shall be eligible for a tax credit of five hundred dollars.
JUSTIFICATION: This bill would encourage blood donations from New York
taxpayers and allow our blood banks to maintain an adequate level of
donations. Creating an incentive for people to regularly donate blood
will ensure that our blood supply will be maintained at an adequate
level. Blood banks often have a depleted supply of blood which places
the general public at risk if a high need arises.
PRIOR LEGISLATIVE HISTORY: A.1310 of 2013-2014, A.3117 of 2011-2012,
A.8218 of 2009-2010.
FISCAL IMPLICATIONS FOR STATE: To be determined.
EFFECTIVE DATE: This act shall take effect immediately and shall apply
to taxable years beginning on and after January 1, 2017.
S T A T E O F N E W Y O R K
2015-2016 Regular Sessions
I N A S S E M B L Y
January 12, 2015
Introduced by M. of A. ZEBROWSKI, AUBRY, GUNTHER, HOOPER -- Multi-Spon-
sored by -- M. of A. COOK, HEVESI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax credit for
certain taxpayers who donate blood
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (ccc) to read as follows:
3 (CCC) BLOOD DONATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER WHO
4 DONATES BLOOD FOUR OR MORE TIMES IN A YEAR TO A BLOOD BANK THAT HAS BEEN
5 ISSUED A VALID PERMIT AS PROVIDED IN SECTION FIVE HUNDRED SEVENTY-FIVE
6 OF THE PUBLIC HEALTH LAW SHALL BE ALLOWED A CREDIT AS HEREINAFTER
7 PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
8 CREDIT SHALL BE FIVE HUNDRED DOLLARS. FOR THE PURPOSES OF THIS
9 SUBSECTION, "BLOOD BANK" MEANS A FACILITY FOR THE COLLECTION, PROCESS-
10 ING, STORAGE AND/OR DISTRIBUTION OF HUMAN BLOOD, BLOOD COMPONENTS OR
11 BLOOD DERIVATIVES.
12 (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
13 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
14 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
15 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
16 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
17 SHALL BE PAID THEREON.
18 (3) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER
19 TO FURNISH PROOF OF HIS OR HER BLOOD DONATIONS IN SUPPORT OF HIS OR HER
20 CLAIM FOR CREDIT UNDER THIS SUBSECTION.
21 S 2. This act shall take effect immediately and shall apply to taxable
22 years beginning on and after January 1, 2017.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.