Establishes a personal income tax credit for taxpayers who donate blood to a blood bank four or more times in a year; specifies such tax credit to be five hundred dollars.
Summary
S04183 would amend New York’s Tax Law to create a new personal income tax credit for individuals who donate blood at least four times in a taxable year to a permitted blood bank. Eligible taxpayers would receive a $500 credit against their state income tax liability, and if the credit exceeds the tax owed, the excess would be treated as an overpayment and refunded or credited under existing tax procedures. The bill authorizes the Department of Taxation and Finance to require proof of the donations.
The credit would apply beginning with taxable years starting on or after January 1, 2027, and would take effect immediately upon enactment. The bill is structured as an incentive to encourage repeated blood donation by reducing state tax liability for qualifying donors, while limiting eligibility to donations made to blood banks operating under a valid public health permit.
Impact
The bill would add a new subsection to section 606 of the Tax Law, creating a new refundable personal income tax credit for qualifying blood donors. It would affect individual taxpayers who donate blood four or more times per year, permitted blood banks under the Public Health Law, and the Department of Taxation and Finance, which would administer the credit and may request documentation. The measure would not change blood bank licensing rules directly, but it ties tax eligibility to compliance with existing public health permitting requirements.
Sentiment
No committee transcripts or recorded votes were provided, so there is no documented debate or formal vote history to gauge legislative sentiment. Based on the bill text and caption, the proposal appears generally supportive of blood donation and framed as a public-health incentive rather than a controversial tax change. The absence of recorded opposition or amendments in the provided materials suggests the bill was introduced as a straightforward incentive measure.
Contention
The main potential points of contention are the fiscal cost of a $500 refundable credit, the administrative burden of verifying donation frequency, and whether a tax credit is an effective or equitable way to encourage blood donation. Questions could also arise about whether the benefit would disproportionately favor taxpayers with sufficient income tax liability, although the bill’s refundability reduces that concern. No specific opponents or supporters are identified in the provided record.
Establishes a personal income tax credit for not more than one thousand dollars for certain tolls paid by a taxpayer in the course of commuting on toll roads in the state of New York.
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