Bill > A10459

This bill expands the existing tax deduction for individuals who donate a human organ for transplantation, allowing the taxpayer or their spouse to deduct additional unreimbursed expenses related to the donation. Previously, the deduction was limited to $10,000 and covered only travel, lodging, and lost wages for the taxpayer. Now, this bill amends the tax law to include child care costs as a deductible expense, and importantly, it clarifies that these expenses can be incurred by either the taxpayer or their spouse. This change aims to provide further financial relief to individuals and their families who undergo the significant process of organ donation.