Bill Text: NJ S785 | 2010-2011 | Regular Session | Introduced
Bill Title: Allows deduction against gross income for unreimbursed expenses incurred by organ donor.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2010-02-04 - Referred to Senate Budget and Appropriations Committee [S785 Detail]
Download: New_Jersey-2010-S785-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Senator FRED H. MADDEN, JR.
District 4 (Camden and Gloucester)
Senator BILL BARONI
District 14 (Mercer and Middlesex)
Co-Sponsored by:
Senator S.Kean
SYNOPSIS
Allows deduction against gross income for unreimbursed expenses incurred by organ donor.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act concerning tax deductions for certain organ donations and supplementing Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. A taxpayer of this State shall be allowed a deduction against gross income up to $10,000 of unreimbursed expenses specified in subsection b. of this section if the taxpayer, while living as a full-time resident of this State, donates one or more of his human organs, as defined in this section, to another human being for human organ transplantation. For purposes of this section, "human organ" means part of a liver, pancreas, intestine or bone marrow, and or all or part of a lung or a kidney.
b. A deduction claimed under this section may be claimed only for unreimbursed travel expenses, lodging expenses and lost wages incurred by the taxpayer that are related to the taxpayer's organ donation.
c. A deduction claimed under this section shall be claimed in the taxable year in which the human organ transplantation occurs.
d. An individual may claim only one deduction under this section during his lifetime.
2. This act shall take effect immediately and shall apply to organ donations made on or after the effective date of this act.
STATEMENT
Many living organ donors suffer financial hardships as they recover from surgery and resume their lives. This bill is intended to help remove obstacles that prevent people from making living organ donations by reducing the associated financial losses.
The bill authorizes a State income tax deduction for certain expenses incurred by an individual who, while living as a full-time resident of this State, donates all or part of one or more of his human organs to another human being for organ transplantation. The bill defines "human organ" to mean liver, pancreas, kidney, intestine, lung and bone marrow, and thus applies only to living organ donations. A deduction of up to $10,000 may be claimed for unreimbursed travel expenses, lodging expenses and wages lost while recovering from the surgery. The expenses must be incurred by the taxpayer and must be related to the taxpayer's organ donation. As a safety measure, the deduction may be claimed only once in an individual's lifetime.
