Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being; provides job security for those individuals who miss work during the recovery period from a human organ donation.
TITLE OF BILL: An act to amend the tax law, in relation to providing a tax deduction for donating organs; and to amend the labor law, in relation to job security for those individuals who decide to donate an organ
PURPOSE OR GENERAL IDEA OF BILL: Provides a tax deduction of up to ten thousand dollars for any person who donates a human organ to another human being. Additionally, it would provide employment security for an individual who donates all or part of an organ for transplant.
SUMMARY OF SPECIFIC PROVISIONS: Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 39, which deals with a tax deduction of up to $10,000 to be made available to an individual who donates an organ for the purpose of a human organ transplant. The deduction would be allowed for non-reimbursed expenses relating to travel, lodging, medical expenses and lost wages.
Subdivision 2 of section 201-d of the labor law is amended by adding a new paragraph e, which makes it unlawful for an employer to discharge or discriminate against an individual who has made a decision to donate a human organ during the entire donation process.
JUSTIFICATION: Nationwide, there are more than 85,000 individuals living day to day, hoping for the chance to receive a viable organ donation. Last year, 6,184 people donated an organ in the United States according to the Organ Procurement and Transplant Network. Of the organs donated 5,876 were kidney donations, with the remainder being partial donations of the liver, pancreas or lungs. In the state of New York, there were only 460 living donors. This left a substantial number of terminally ill patients without the opportunity to receive an organ transplant.
A vast majority of citizens support organ donation (nearly 85%) . However less than half of those who support such a program have signed their organ donor card. The exorbitant medical and other expenses associated with a transplant procedure may prevent a suitable donor from participating in an organ donation program. A tax deduction would alleviate this obstacle by covering non-reimbursed expenses incurred by a donor such as, travel, lodging, medical expenses and lost wages. Additionally, the loss of employment is always a risk during long recovery periods, this fear may prevent suitable donors from participating. By offering these brave individuals the security that their position would be waiting for them at the end of their recovery would eliminate any additional hardship.
This legislation will significantly increase the pool of available organ donors, which would reduce the time an individual must spend on an organ donor list. Countless lives would be saved by providing viable organs to patients before it is too late.
PRIOR LEGISLATIVE HISTORY:; 2011-12 - S.5178 - Referred to Investigations and Governmental Operations; A.1056 - Held in Ways and Means 2009-2010 - A.4265 - Held in Ways and Means 2007-2008 - A.3797 Referred to Ways and Means 2005-2006 - S.326 - Referred to
Investigations and Governmental Operations; A.1612 - Referred to Ways and Means 2004 - S.6937 - Referred to Investigations and Governmental Operations; A.10031 - Held in Ways and Means
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: Needs to be determined.
EFFECTIVE DATE: This act shall take effect immediately and shall apply to taxable years commencing on or after such effective date, provided that the commissioner of taxation and finance shall promulgate the rule or regulation necessary for the effective implementation of this act.
STATE OF NEW YORK ________________________________________________________________________ 1780 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________Introduced by Sen. CARLUCCI -- 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 deduction for donating organs; and to amend the labor law, in relation to job security for those individuals who decide to donate an organ THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 39 to read as follows: (39) UP TO TEN THOUSAND DOLLARS FOR ANY PERSON WHO DONATES ONE OR MORE OF HIS OR HER HUMAN ORGANS TO ANOTHER HUMAN BEING FOR HUMAN ORGAN TRANS- PLANTATION. SUCH DEDUCTION MAY ONLY BE TAKEN ONCE IN A DONOR'S LIFETIME. THE DEDUCTION SHALL EQUAL THAT AMOUNT OF NON-REIMBURSED EXPENSES RELAT- ING TO TRAVEL, LODGING, MEDICAL EXPENSES AND LOST WAGES, BUT IN NO EVENT SHALL THE AGGREGATE AMOUNT OF THE DEDUCTION EXCEED TEN THOUSAND DOLLARS. THE DEDUCTION MUST BE TAKEN IN EITHER THE YEAR THE TRANSPLANT OCCURS, OR THE YEAR IMMEDIATELY FOLLOWING THE YEAR THE TRANSPLANT OCCURS. FOR PURPOSES OF THIS PARAGRAPH, "HUMAN ORGAN" MEANS ALL OR PART OF A LIVER, PANCREAS, LUNG, KIDNEY, INTESTINE, OR BONE MARROW. S 2. Subdivision 2 of section 201-d of the labor law is amended by adding a new paragraph e to read as follows: E. AN INDIVIDUAL'S DECISION TO DONATE A HUMAN ORGAN AND FOR HIS OR HER ABSENCE FROM WORK DURING THE RECOVERY PERIOD OF SUCH DONATION. S 3. This act shall take effect immediately and shall apply to taxable years commencing on or after such effective date, provided that the commissioner of taxation and finance shall promulgate any rule or regu- lation necessary for the timely implementation of this act.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05315-01-3