Bill > S00375

This bill amends the New York state tax law to expand tax deductions for individuals who donate human organs. Specifically, the bill allows taxpayers to deduct up to $10,000 in unreimbursed expenses related to organ donation, and now includes child care costs as an eligible expense. The deduction can be claimed only once and covers expenses incurred by the taxpayer or their spouse, including travel expenses, lodging expenses, lost wages, and child care costs. The bill defines human organs as including all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The deduction is only available for living organ donations and cannot be claimed by part-year residents or non-residents of New York. Additionally, the deduction cannot be claimed if the taxpayer has already received benefits under another public health law provision. The bill is retroactive, taking effect on the same date as a previous law from 2022, and allows taxpayers to claim this expanded deduction for organ donation-related expenses.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S375