US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3029K.  TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES. (1) As used in
this section:
    (a)  "Human organ" means human bone marrow or any part of a human
    including the intestine, kidney, liver, lung or pancreas.
    (b)  "Live organ donation" means that an individual who is living donates
    one (1) or more of that individual's human organs to another human to be
    transplanted using a medical procedure to the body of the other human.
    (c)  "Live organ donation expenses" means the total amount of expenses
    incurred by a taxpayer that are not reimbursed to that taxpayer by any
    person, are directly related to a live organ donation by the taxpayer or
    another individual that the taxpayer is allowed to claim as a dependent in
    accordance with section 151 of the Internal Revenue Code and include
    travel, lodging or lost wages as defined by rule by the state tax
    commission.
    (2)  For taxable years beginning on or after January 1, 2007, a taxpayer
may claim a nonrefundable credit against taxes imposed by this chapter for
live organ donation expenses incurred during the taxable year for which the
live organ donation occurs in an amount equal to the lesser of the actual
amount of the live organ donation expenses or five thousand dollars ($5,000).
    (3)  If the amount of a tax credit under this section exceeds a taxpayer's
tax liability under this chapter for a taxable year, the amount of the tax
credit that exceeds the taxpayer's income tax liability may be carried forward
for a period that does not exceed the next five (5) taxable years.