Bill > SB1209

This bill amends Pennsylvania's Tax Reform Code of 1971 to allow taxpayers to deduct up to $10,000 from their annual personal income tax return for unreimbursed expenses related to donating certain human organs, such as travel, lodging, lost wages, and medical expenses. The deduction can only be claimed in the tax year the organ donation occurred and is limited to one deduction per taxpayer's lifetime. The bill defines "human organ" to include all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The new provision applies to tax years beginning after December 31, 2023 and takes effect immediately.