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NY A01056
Bill
Status
1/5/2011
Primary Sponsor
Felix Ortiz
Click for details
AI Summary
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Establishes a one-time tax deduction of up to $10,000 for individuals who donate one or more human organs (liver, pancreas, lung, kidney, intestine, or bone marrow) for transplantation.
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Deduction covers non-reimbursed expenses for travel, lodging, medical expenses, and lost wages related to organ donation, with a maximum aggregate amount of $10,000.
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Deduction must be claimed in either the year the transplant occurs or the immediately following year.
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Prohibits employers from taking adverse employment action against employees for deciding to donate a human organ or for missing work during the recovery period following donation.
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Becomes effective immediately and applies to all taxable years commencing on or after the effective date, with the Commissioner of Taxation and Finance authorized to issue implementing regulations.
Legislative Description
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.
Last Action
held for consideration in ways and means
6/19/2012