Provides a tax checkoff box on personal income tax return forms for gifts for the life pass it on trust fund for gifts for organ and tissue donation outreach and research.

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S1280-2013 Actions

• Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1280-2013 Memo

BILL NUMBER:S1280

TITLE OF BILL:
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 fund

PURPOSE:
To allow those filing taxes in the state of New York to contribute to
the "life pass it on" trust fund for the purposes of outreach and
research on this crucial issue.

SUMMARY OF PROVISIONS:
Section 1 authorizes the Commissioner of the Department of Taxation
and Finance to include space on the personal income tax return form
for a 'check off' box that would allow individuals to contribute
money to the "life pass it on" trust fund. Moneys in this fund shall
be kept separate and shall be expended only for outreach and research
related to organ and tissue donation.

JUSTIFICATION:
Today, the need for organ and tissue donation is as acute as it has
ever been. While the number of organ and tissue donors has remained
static, the need for such donations has risen precipitously.
Approximately 8,000 New Yorkers are currently on a waiting list for
organ donation. Over 500 New Yorkers die each year due to the
shortage of donors. In addition, some 15,000 New Yorkers need life
saving or life enhancing tissue transplantation. Given the foregoing,
the need for outreach and research in this area is tremendous.
Currently, on the New York state tax form, one can return a gift to
wildlife or to the Olympic fund. It seems only natural that one
should have the option of contributing to an organ and tissue
donation fund, which over time would have the practical effect of
saving lives.

LEGISLATIVE HISTORY:
02/28/11 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/04/12 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/18/12 AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/18/12 PRINT NUMBER 3596A

2010: A.6190a/4319A - Held in Finance reintroduction from previous
session bill (A.11262), although similar concept was codified in Chapter
415 of the Laws of 2003.

FISCAL IMPLICATIONS:
None, per effect on the State, noted.

EFFECTIVE DATE:
This act shall take effect on December 31st in the year in which it
shall have become law and apply to all taxable years after such date.

S1280-2013 Text

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

                                    1280

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               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-
    ment Operations

  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
    fund

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


    Section  1. Part 2 of article 22 of the tax law is amended by adding a
  new section 630-c to read as follows:

    S 630-C. GIFT FOR ORGAN AND TISSUE  DONATION  OUTREACH  AND  RESEARCH.
  EFFECTIVE  FOR  ANY  TAX  YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO
  THOUSAND FIFTEEN, AN  INDIVIDUAL  IN  ANY  TAXABLE  YEAR  MAY  ELECT  TO
  CONTRIBUTE TO THE LIFE PASS IT ON TRUST FUND.  THE CONTRIBUTION SHALL BE
  IN  ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX
  OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL  INCLUDE  SPACE  ON  THE
  PERSONAL  INCOME  TAX  RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIB-
  UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED
  PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE LIFE PASS IT ON  TRUST
  FUND   AND   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
  NINETY-FIVE-D OF THE STATE FINANCE LAW, AS ADDED BY CHAPTER FOUR HUNDRED
  FIFTEEN OF THE LAWS OF TWO THOUSAND THREE.
    S 2. This act shall take effect on December 31 in the year in which it
  shall have become a law and shall apply to taxable years beginning after
  such date, provided, however, that effective  immediately,  all  actions
  and procedures with respect to the proposed adoption, amendment, suspen-
  sion or repeal of any rule or regulation necessary for the timely imple-
  mentation  of  this  act  are  directed  and  authorized  to be made and
  completed on or before such effective date.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01761-01-3