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.
STATE OF NEW YORK
________________________________________________________________________
514
2019-2020 Regular Sessions
IN SENATE(Prefiled)
January 9, 2019
___________
Introduced by Sens. CARLUCCI, KAMINSKY, KENNEDY -- read twice and
ordered printed, and when printed to be committed to the Committee on
Investigations and Government Operations
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.
LBD03581-01-9
