Bill > SB124

This bill amends Pennsylvania's Tax Reform Code to provide a new tax deduction for individuals who donate human organs for transplantation. Specifically, taxpayers can deduct up to $10,000 for unreimbursed expenses directly related to organ donation, including travel, lodging, lost wages, and medical expenses. The deduction is limited to the actual unreimbursed expenses and cannot reduce taxable income below zero. Importantly, taxpayers may only claim this deduction once in their lifetime, and only in the tax year when the organ transplantation occurs. The bill defines "human organ" broadly to include all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The new tax provision will apply to tax years beginning after December 31, 2024, and is designed to provide financial relief and potentially encourage organ donation by offsetting some of the personal costs associated with the donation process.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=124