Organ donation credit (Article 22)

Official source

For tax years beginning on or after January 1, 2025, the subtraction modification for living organ donors ( Form IT-225, S-132 ) is replaced by the organ donation credit.

Full-year New York State residents are allowed a one-time refundable credit of up to $10,000 for unreimbursed expenses related to the donation of one or more organs. The credit must be claimed in the tax year in which the living human organ transplantation occurs.

For more information, see Organ donation credit .

[Part S of Chapter 59 of the Laws of 2025; Tax Law §§ 606(ttt) and 612(c)(38)]

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Organ donation credit (Article 22)

Official source

For tax years beginning on or after January 1, 2025, the subtraction modification for living organ donors ( Form IT-225, S-132 ) is replaced by the organ donation credit.

Full-year New York State residents are allowed a one-time refundable credit of up to $10,000 for unreimbursed expenses related to the donation of one or more organs. The credit must be claimed in the tax year in which the living human organ transplantation occurs.

For more information, see Organ donation credit .

[Part S of Chapter 59 of the Laws of 2025; Tax Law §§ 606(ttt) and 612(c)(38)]