NY A10459

Expands the existing New York tax deduction for living organ donors to allow either the taxpayer or their spouse to claim unreimbursed expenses related to the donation

Adds child care costs as a new category of deductible expenses, joining the existing categories of travel expenses, lodging expenses, and lost wages

Maintains the maximum deduction at $10,000 for donations of liver, pancreas, kidney, intestine, lung, or bone marrow

Deduction must be claimed in the tax year the transplantation occurs and cannot be combined with benefits received under Public Health Law section 4371

Part-year residents and non-residents of New York remain ineligible to claim this deduction