Report Title:

Organ Donation; Tax Deduction

 

Description:

Provides a tax deduction for individuals who donate organs.

 


HOUSE OF REPRESENTATIVES

H.B. NO.

1828

TWENTY-FOURTH LEGISLATURE, 2007

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

relating to health.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-      Organ donation; tax deduction.  (a)  There shall be allowed as a deduction from adjusted gross income the amount, not to exceed $10,000, for amounts paid or accrued thereon, during the taxable year the organ donation occurred, by an individual taxpayer for expenditures incurred related to donating organs.

     (b)  To qualify for the deduction, the organ donor must be living, a full-time resident of the state, and have donated one or more of the donor's organs to another human being for organ transplantation. 

     (c)  The deduction claimed under this section shall be claimed during the taxable year in which the organ transplantation occurs.


     (d)  An individual may claim the deduction under this section once and may be claimed for only the following unreimbursed expenses incurred by the claimant and related to the claimant's organ donation:

     (1)  Travel expenses;

     (2)  Lodging expenses; and

     (3)  Lost wages.

     (e)  The director of taxation shall prepare forms as may be necessary to claim a tax deduction under this section, may require proof of the claim for the tax deduction, and may adopt rules pursuant to chapter 91.

     (f)  For the purposes of this section, "organ" means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2006.

 

INTRODUCED BY:

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