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).
This bill, titled “AJ’s Law,” is a multi-part organ and tissue donation measure aimed at increasing donor registration, improving education about donation, and expanding recovery-related procedures. Part A creates a new personal income tax credit for certain unreimbursed expenses connected to organ or tissue donation, up to $10,000, and requires electronically filed tax documents to include a check-off box allowing taxpayers to register with the Donate Life Registry. It also lowers the age at which a person may register an anatomical gift from 16 to 14, with parental notification and limited parental objection rights for minors under 18.
The bill also broadens public education and professional training around donation. Part B directs the Commissioner of Education to recommend whether high schools should adopt instruction on blood, bone marrow, organ, and tissue donation. Parts C and D require medical and nursing education programs to include instruction on organ and tissue donation and recovery, encourage existing licensed professionals to complete related training, and require state agencies that interact with the public to ask in-person service recipients whether they want information on Donate Life Registry enrollment. Part E requires coroners and medical examiners to develop referral protocols for deaths outside hospitals, including contacting the federally designated organ procurement organization for donor verification and suitability review.
If enacted, the bill would amend the Tax Law, Public Health Law, Education Law, and County Law to create new donor-related incentives, expand registration opportunities, and formalize donation education and referral procedures. It would add a refundable or creditable tax benefit for eligible donation expenses, require a new organ-donor check-off on certain tax forms, expand minor registration authority, and create new obligations for schools, medical and nursing programs, state agencies, coroners, and medical examiners. The bill would affect taxpayers, minors ages 14 to 17, educational institutions, state agencies, and death-investigation officials, while also requiring administrative rulemaking by the Department of Taxation and Finance, the Department of Health, and the Education Department.
The bill appears generally supportive of organ and tissue donation and is structured to encourage registration, education, and recovery through multiple channels. Its framing as “AJ’s Law” and its broad set of pro-donation provisions suggest a positive policy intent centered on increasing the donor pool and reducing barriers to donation. No committee transcript or vote record was provided, so there is no direct evidence of formal support or opposition in the available history.
The most likely points of contention are the expansion of donor registration to 14- and 15-year-olds, the parental notification and objection framework for minors, and the administrative burden on tax, education, health, and local government systems. Some stakeholders may question whether high school curriculum changes should be mandated or left to the Board of Regents, and whether requiring donation-related training for physicians and nurses is appropriately handled through licensure and education rules. The mandatory verbal inquiry by state agencies and the coroner/medical examiner referral protocol may also raise implementation, privacy, and workload concerns among affected agencies and local officials.