Bill > SB124

This bill amends the Tax Reform Code of 1971 to allow individuals to deduct certain unreimbursed expenses related to donating a human organ, such as travel, lodging, lost wages, and medical costs, up to a maximum of $10,000 per donation. This deduction can be claimed in the year of the organ transplant or the year the expenses are incurred, and it can only be claimed once in a taxpayer's lifetime, with the deduction not reducing taxable income below zero. The bill defines "human organ" to include parts of the liver, pancreas, kidney, intestine, lung, or bone marrow, and this provision will apply to tax years beginning after December 31, 2025.