S07034 Summary:

BILL NOS07034A
 
SAME ASNo Same As
 
SPONSORCARLUCCI
 
COSPNSRKENNEDY
 
MLTSPNSR
 
Amd §612, Tax L
 
Allows a taxpayer or the spouse of a taxpayer to deduct costs related to the taxpayer's organ donation; includes child care costs within such allowable costs.
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S07034 Actions:

BILL NOS07034A
 
03/17/2016REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
04/05/2016REPORTED AND COMMITTED TO FINANCE
05/17/2016AMEND (T) AND RECOMMIT TO FINANCE
05/17/2016PRINT NUMBER 7034A
06/09/2016COMMITTEE DISCHARGED AND COMMITTED TO RULES
06/09/2016ORDERED TO THIRD READING CAL.1631
06/09/2016PASSED SENATE
06/09/2016DELIVERED TO ASSEMBLY
06/09/2016referred to ways and means
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S07034 Committee Votes:

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S07034 Floor Votes:

There are no votes for this bill in this legislative session.
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S07034 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7034--A
 
                    IN SENATE
 
                                     March 17, 2016
                                       ___________
 
        Introduced by Sens. CARLUCCI, KENNEDY -- read twice and ordered printed,
          and  when  printed  to be committed to the Committee on Investigations
          and Government Operations -- reported favorably  from  said  committee
          and  committed  to  the  Committee on Finance -- committee discharged,
          bill amended, ordered reprinted as amended  and  recommitted  to  said
          committee

        AN  ACT  to  amend  the  tax law, in relation to the donation of a human
          organ
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Paragraph  38 of subsection (c) of section 612 of the tax
     2  law, as added by chapter 565 of the laws of 2006, is amended to read  as
     3  follows:
     4    (38)  An  amount  of  up  to ten thousand dollars if a taxpayer, while
     5  living, donates one or more of his or her human organs to another  human
     6  being  for  human organ transplantation. For purposes of this paragraph,
     7  "human organ" means all or part of a liver, pancreas, kidney, intestine,
     8  lung, or bone marrow. A subtract modification allowed under  this  para-
     9  graph  shall  be  claimed  in  the taxable year in which the human organ
    10  transplantation occurs.
    11    (A) A taxpayer shall claim the  subtract  modification  allowed  under
    12  this paragraph only once and such subtract modification shall be claimed
    13  for  only  the following unreimbursed expenses which are incurred by the
    14  taxpayer or spouse of the taxpayer, and related to the taxpayer's  organ
    15  donation:
    16    (i) travel expenses;
    17    (ii) lodging expenses; [and]
    18    (iii) lost wages[.]; and
    19    (iv) child care costs;
    20    (B)  The  subtract modification allowed under this paragraph shall not
    21  be claimed by a part-year resident or a non-resident of this state.
    22    § 2. This act shall take effect on the sixtieth  day  after  it  shall
    23  have become a law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14726-02-6
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