Assembly Bill A10375

2009-2010 Legislative Session

Relates to establishing the New York state organ donation tax credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-A10375 (ACTIVE) - Details

See Senate Version of this Bill:
S7722
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A4800

2009-A10375 (ACTIVE) - Summary

Relates to establishing the New York state organ donation tax credit.

2009-A10375 (ACTIVE) - Sponsor Memo

2009-A10375 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10375

                          I N  A S S E M B L Y

                             March 22, 2010
                               ___________

Introduced  by M. of A. BRODSKY -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to establishing  the  New  York
  state organ donation tax credit

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (qq) to read as follows:
  (QQ)  NEW YORK STATE ORGAN DONATION TAX CREDIT. (1) ALLOWANCE OF CRED-
IT. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND
ELEVEN, A RESIDENT TAXPAYER WHO MAKES AN  ANATOMICAL  GIFT  PURSUANT  TO
ARTICLE  FORTY-THREE  OF THE PUBLIC HEALTH LAW SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO ONE THOUSAND DOLLARS.
  (2) DEFINITIONS. FOR PURPOSES OF THIS SECTION  "DELIVERY"  SHALL  MEAN
THE DATE ON WHICH THE DONOR UNDERGOES THE MEDICAL PROCEDURE REQUIRED FOR
DONATION.
  (3)  CARRYOVER.  IF  THE  AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH
CREDIT, ALLOWABLE UNDER THIS  SUBSECTION  FOR  ANY  TAXABLE  YEAR  SHALL
EXCEED  THE  TAXPAYER'S  TAX  FOR  SUCH  YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  (4)  MARRIED  INDIVIDUALS.  IN  THE CASE OF MARRIED INDIVIDUALS FILING
JOINTLY, THE CREDIT SHALL BE EQUAL TO ONE THOUSAND DOLLARS  PER  ANATOM-
ICAL  GIFT  PER INDIVIDUAL. THE MAXIMUM ALLOWANCE AVAILABLE SHALL BE TWO
THOUSAND DOLLARS AND ONLY IN THE CASE OF GIFTS MADE IN THE SAME  TAXABLE
YEAR  BY  TWO MARRIED INDIVIDUALS FILING JOINTLY. IN THE CASE OF MARRIED
INDIVIDUALS FILING SEPARATELY, THE CREDIT MAY ONLY  BE  CLAIMED  BY  THE
INDIVIDUAL THAT HAS MADE SUCH ANATOMICAL GIFT.
  (5)  LIMITATIONS. THIS CREDIT MAY ONLY BE CLAIMED FOR THE TAXABLE YEAR
IN WHICH THE GIFT WAS DELIVERED PURSUANT TO THE DELIVERY REQUIREMENTS OF
THIS SECTION AND ONLY BY THE DONOR OF SUCH ANATOMICAL GIFT. THIS  CREDIT
MAY ONLY BE CLAIMED ONCE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16547-01-0

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