Bill Text: MA S1333 | 2009-2010 | 186th General Court | Introduced
Bill Title: Establish an income tax deduction for individuals who donate a human organ.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 7/22 at 10:00 AM in Hearing Room B2 [S1333 Detail]
Download: Massachusetts-2009-S1333-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Karen E. Spilka
_______________
To the
Honorable Senate and House of Representatives of the Commonwealth of
Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:
An Act establishing an income tax deduction for individuals who donate a human organ.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Karen E. Spilka |
Second Middlesex and Norfolk |
|
Tom Sannicandro |
7th Middlesex |
|
Pam Richardson |
6th Middlesex |
|
John A. Hart, Jr. |
First Suffolk |
|
Katherine Clark |
32nd Middlesex |
|
Susan C. Tucker |
Second Essex and Middlesex |
|
Bruce E. Tarr |
First Essex and Middlesex |
|
Benjamin Swan |
11th Hampden |
|
Christine E. Canavan |
10th Plymouth |
|
Mark C. Montigny |
Second Bristol and Plymouth |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE SENATE, NO. S01800 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act establishing an income tax deduction for individuals who
donate a human organ.
Be
it enacted by the Senate and House of Representatives in General Court
assembled, and by the authority of the same, as follows:
SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as most recently amended by section 49 of chapter 139 of the acts of 2006, is hereby further amended by adding the following subparagraph:-
(16) In the case of an individual who donates an organ to another human being for human organ transplantation, the individual may claim an amount equal to the following expenses that are incurred by the claimant and related to the claimant’s organ donation: (i) travel expenses; (ii) lodging expenses; and (iii) lost wages in and not to exceed $10,000. For the purposes of this subparagraph, “human organ” shall mean all or part of human bone marrow, liver, pancreas, kidney, intestine or lung. The deduction provided for in this subparagraph shall not be claimed by a part-year resident or a nonresident.
SECTION 2. A deduction shall be allowed under subparagraph (16) of paragraph (a) of Part B of section 3 of chapter 62 of the General Laws for taxable years beginning on or after January 1, 2010.
