2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 21 - Gift of Life Act
§ 26-51-2103 - Income tax deduction for human organ donation.

26-51-2103. Income tax deduction for human organ donation.

(a) As used in this section, "human organ" means all or part of a human's liver, pancreas, kidney, intestine, lung, or bone marrow.

(b) In computing net income, a taxpayer may deduct up to ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent who is claimed under 26-51-501, donates one (1) or more of his or her human organs to another human for human organ transplantation.

(c) A deduction that is claimed under subsection (b) of this section may only be claimed in the taxable year in which the human organ transplantation occurs.

(d) (1) A taxpayer may claim the deduction under subsection (b) of this section only one (1) time in his or her lifetime.

(2) The deduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and are related to the human organ donation of the taxpayer or the taxpayer's dependent:

(A) Travel expenses;

(B) Lodging expenses;

(C) Lost wages; and

(D) Medical expenses.