Bill Text: NJ S377 | 2018-2019 | Regular Session | Introduced
Bill Title: Allows deduction against gross income for unreimbursed expenses incurred by organ donor.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2018-01-09 - Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee [S377 Detail]
Download: New_Jersey-2018-S377-Introduced.html
STATE OF NEW JERSEY
218th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2018 SESSION
Sponsored by:
Senator FRED H. MADDEN, JR.
District 4 (Camden and Gloucester)
Co-Sponsored by:
Senator Turner
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 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, 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 reasonable 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, except that any expenses specified in subsection b. of this section that are incurred in the next subsequent taxable year following the transplantation may also be claimed in the actual taxable year in which the expenses are incurred.
d. An individual may claim a deduction under this section only once during his lifetime.
2. This act shall take effect one year after the date of enactment and shall apply to organ donations made on or after the effective date of this act.
STATEMENT
This bill is intended to encourage people to make living organ donations by reducing the associated financial losses living organ donors incur as they recover from surgery and resume their lives.
The bill authorizes a State income tax deduction for reasonable unreimbursed travel expenses, lodging expenses, and wages lost while recovering from the surgery that are incurred by an individual who donates all or part of one or more of his human organs to another human being for organ transplantation. The bill applies only to living organ donations of a part of a liver, bone marrow, and or all or part of a lung or a kidney.
A deduction of up to $10,000 may be claimed both in the taxable year in which the human organ transplantation occurs and in the subsequent taxable year if eligible expenses for travel and lodging are incurred or wages are lost in the year after the transplantation. As a safety measure, this deduction may be claimed once in an individual's lifetime.
