New York A 2702: Relates to anatomical gifts

Status: REFERRED TO WAYS AND MEANS (as of 2026-01-07)

State: New York · Session: 2025-2026 · Bill: A 2702

Sponsors: Robert Smullen

Bill Text

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A02702 Summary:

BILL NOA02702 

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SAME ASNo Same As

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SPONSORSmullen

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COSPNSR

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MLTSPNSR

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Amd §§606 & 171, Tax L; amd §§4301, 4310 & 4300, add §4311, Pub Health L; amd §305, add §§6524-a & 6913, Ed
L; amd §671, County L

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Relates to the tax credit for organ and tissue donors; allows persons fourteen and fifteen years old to register to make an anatomical gift with parental notification; requires certain tax documents to include organ donation check box (Part A); directs the commissioner of education to make recommendations to the board of regents relating to the adoption in instruction in high schools of information relating to blood, bone marrow and organ and tissue donations (Part B); relates to education requirements for physicians and nurses relating to organ and tissue donation and recovery (Part C); relates to state agency mandatory inquiry provisions (Part D); requires coroners and medical examiners to develop a protocol for making referrals of deaths that fall under their jurisdiction and occur outside of a hospital to the federally designated organ procurement organization (Part E).

Go to top A02702 Actions:

BILL NOA02702 

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01/22/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02702 Committee&nbspVotes:

Go to topA02702 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA02702 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2702

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 22, 2025
 ___________

 Introduced by M. of A. SMULLEN -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to the tax credit for organ and
 tissue donors and to amend the public health law, in relation to
 allowing persons fourteen and fifteen years old to register to make
 an anatomical gift with parental notification, and requiring certain
 tax documents to include organ donation check box (Part A); to amend
 the education law, in relation to directing the commissioner of educa-
 tion to make recommendations to the board of regents relating to the
 adoption in instruction in high schools of information relating to
 blood, bone marrow and organ and tissue donations (Part B); to amend
 the education law, in relation to education requirements for physi-
 cians and nurses relating to organ and tissue donation and recovery
 (Part C); to amend the public health law, in relation to state agency
 mandatory inquiry provisions (Part D); and to amend the county law, in
 relation to coroner and medical examiner protocols (Part E)

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. This act shall be known and may be cited as "AJ's Law".
 2 § 2. This act enacts into law major components of legislation neces-
 3 sary to implement certain provisions regarding the donation of anatom-
 4 ical gifts. Each component is wholly contained within a Part identified
 5 as Parts A through E. The effective date for each particular provision
 6 contained within such Part is set forth in the last section of such
 7 Part. Any provision in any section contained within a Part, including
 8 the effective date of the Part, which makes a reference to a section "of
 9 this act", when used in connection with that particular component, shall
 10 be deemed to mean and refer to the corresponding section of the Part in
 11 which it is found. Section four of this act sets forth the general
 12 effective date of this act.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00249-01-5

 A. 2702 2

 1 PART A

 2 Section 1. Section 606 of the tax law is amended by adding a new
 3 subsection (qqq) to read as follows:
 4 (qqq) Organ and tissue donation credit. (1) Allowance of credit. For
 5 tax years beginning on or after January first, two thousand twenty-five,
 6 a taxpayer shall be allowed a credit against the taxes imposed by this
 7 article for eligible unreimbursed expenses associated with organ or
 8 tissue donation. The amount of the credit may not exceed ten thousand
 9 dollars. Eligible expenses shall include unreimbursed expen

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