S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
January 9, 2013
Introduced by Sen. ADAMS -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
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
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 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 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.