S 375: Allows a taxpayer or the spouse of a taxpayer to deduct costs related to the taxpayer's organ donation; includes child care costs within such allowable costs.
The bill aims to amend the tax law in New York to allow taxpayers to claim a deduction of up to $10,000 for unreimbursed expenses related to donating human organs for transplantation. This deduction applies to expenses such as travel, lodging, lost wages, and child care costs incurred by the taxpayer or their spouse. The deduction can be claimed in the taxable year the organ donation occurs, but it cannot be claimed by part-year residents or non-residents of the state. The bill also prohibits the deduction for donations for which the taxpayer has received benefits under the Public Health Law. The deduction is subject to the same rules as a subtract modification, allowing it to be claimed only once. The bill takes effect immediately and applies to the same date as a previously enacted law.
| Jan. 07, 2026 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
| Jan. 08, 2025 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
STATE OF NEW YORK ________________________________________________________________________ 375 2025-2026 Regular Sessions IN SENATE (Prefiled) January 8, 2025 ___________ Introduced by Sen. BROUK -- 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 the donation of a human organ The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 38 of subsection (c) of section 612 of the tax 2 law, as added by chapter 565 of the laws of 2006, the opening paragraph 3 as amended by chapter 814 of the laws of 2022, is amended to read as 4 follows: 5 (38) An amount of up to ten thousand dollars if a taxpayer, while 6 living, donates one or more of [his or her] their human organs to anoth- 7 er human being for human organ transplantation. For purposes of this 8 paragraph, "human organ" means all or part of a liver, pancreas, kidney, 9 intestine, lung, or bone marrow. A subtract modification allowed under 10 this paragraph shall be claimed in the taxable year in which the human 11 organ transplantation occurs. Provided, however, that this deduction 12 shall not apply to any donation for which the taxpayer has received 13 benefits under section forty-three hundred seventy-one of the public 14 health law. 15 (A) A taxpayer shall claim the subtract modification allowed under 16 this paragraph only once and such subtract modification shall be claimed 17 for only the following unreimbursed expenses which are incurred by the 18 taxpayer or spouse of the taxpayer, and related to the taxpayer's organ 19 donation: 20 (i) travel expenses; 21 (ii) lodging expenses; [and] 22 (iii) lost wages[.]; and 23 (iv) child care costs; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01241-01-5S. 375 2 1 (B) The subtract modification allowed under this paragraph shall not 2 be claimed by a part-year resident or a non-resident of this state. 3 § 2. This act shall take effect immediately and shall be deemed to 4 have been in full force and effect on the same date as chapter 814 of 5 the laws of 2022 took effect.