New York 2025-2026 Regular Session

New York Assembly Bill A10459

Introduced
3/6/26  

Caption

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.

Impact

If passed, A10459 will have a significant impact on state tax law by introducing this new deduction related explicitly to organ donations. The bill addresses a crucial issue in healthcare—the shortage of available organs for transplant—by incentivizing donations through financial means. This potential increase in organ donations could save lives, reduce waiting times for those in need, and enhance overall public health outcomes.

Context

The introduction of A10459 comes at a time when organ donation rates have plateaued, and there is urgent need for more donors. The bill aligns with national trends where states are increasingly recognizing the need to provide supportive measures for organ donors. By expanding the definition of deductible expenses related to organ donation, the bill positions New York as a progressive state in terms of health policy and donor support.

Summary

A10459 seeks to amend New York's tax law regarding financial incentives for individuals who donate their organs. The bill specifically allows taxpayers, or their spouses, to claim a deduction of up to ten thousand dollars for unreimbursed expenses incurred during the process of organ donation. This can include various costs like travel, lodging, lost wages, and for the first time, child care costs, which were not previously accounted for. This inclusion is expected to encourage more individuals to consider becoming organ donors by alleviating some of the financial burdens associated with the process.

Contention

While the bill has the potential to foster positive changes in organ donation rates, there may be points of contention worth noting. Some may question the effectiveness of fiscal incentives in influencing personal health choices and could debate whether the state should be involved in subsidizing organ donations. There might be concerns about ensuring that sufficient funding is available to support this tax deduction without negatively impacting other areas of the state budget. Moreover, the inclusion of child care costs may lead to discussions about how to fairly implement and manage this provision.

Companion Bills

No companion bills found.

Previously Filed As

NY S00375

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.

NY A10394

Provides for an energy price refund credit for certain taxpayers based upon a taxpayers income.

NY S2447

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY H7698

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY H5404

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY A4864

Allows gross income taxpayers to claim deduction for certain losses for which federal theft loss deduction is allowed.

NY A10255

Relates to business income base and certain small business taxpayers.

NY S09957

Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child.

NY HF495

Day care costs paid by the taxpayer provided a subtraction.

NY SB4378

Protecting American Taxpayers Act

Similar Bills

No similar bills found.