Bill Text: HI SB435 | 2010 | Regular Session | Introduced

Hawaii Senate Bill 435 (Prior Session Legislation)

Introduced

Bill Title: Organ Donation; Tax Deduction

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [SB435 Detail]

Download: Hawaii-2010-SB435-Introduced.html

Report Title:

Organ Donation; Tax Deduction

Description:

Provides a tax deduction for individuals who donate their organs.

THE SENATE	S.B. NO.	435
TWENTY-FIFTH LEGISLATURE, 2009
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 to every individual taxpayer as a deduction from adjusted gross income, an amount not to exceed $10,000, to cover any expenses incurred by the taxpayer that are the direct result of donation by the taxpayer of the taxpayer's organ.

(b) To qualify for the deduction, the taxpayer donor shall have been alive at the time of the donation, a full-time resident of the State, and donated one or more of the taxpayer donor's organs to another human being for organ transplantation.

(c) A taxpayer may claim the deduction under this section only in a taxable year in which an unreimbursed expense was incurred and only for the following unreimbursed expenses:

(1) Travel expenses;

(2) Lodging expenses; and

(3) Lost wages; or if self-employed, lost income.

(d) The director of taxation:

(1) Shall prepare forms that may be necessary to claim a tax deduction under this section;

(2) May require proof of the claim for the tax deduction; and

(3) May adopt rules pursuant to chapter 91 to effectuate this section; including rules to clarify the expenses that qualify under this section under subsection (c).

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

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval and apply to organ donations that occur during taxable years beginning after December 31, 2008.