Bill Text: NJ S785 | 2010-2011 | Regular Session | Amended

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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-Amended.html

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[First Reprint]

SENATE, No. 785

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

     As reported by the Senate Health, Human Services and Senior Citizens Committee on February 4, 2010, with amendments.

  

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,¹[ pancreas, intestine]¹ 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.