SENATE DOCKET, NO. 369        FILED ON: 1/19/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1516

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Karen E. Spilka

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act establishing an income tax deduction for individuals who donate a human organ..

_______________

PETITION OF:

 

Name:

District/Address:

Karen E. Spilka

 

Michael O. Moore

 

Benjamin Swan

11th Hampden


SENATE DOCKET, NO. 369        FILED ON: 1/19/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1516

By Ms. Spilka, a petition (accompanied by bill, Senate, No. 1516) of Karen E. Spilka, Michael O. Moore and Benjamin Swan for legislation to establish an income tax deduction for individuals who donate a human organ.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1333 OF 2009-2010.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Eleven

_______________

 

An Act establishing an income tax deduction for individuals who donate a human organ..

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.   Paragraph (a) of Part B of section 3 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting at the end thereof the following new paragraph:-

(16) In the case of an individual who donates an organ to another human being for human organ transplantation, the individual may claim an amount equal to the following expenses that are incurred by the claimant and related to the claimant’s organ donation: (i) travel expenses; (ii) lodging expenses; and (iii) lost wages in and not to exceed $10,000. For the purposes of this subparagraph, “human organ” shall mean all or part of human bone marrow, liver, pancreas, kidney, intestine or lung. The deduction provided for in this subparagraph shall not be claimed by a part-year resident or a nonresident.

SECTION 2.  A deduction shall be allowed under subparagraph (16) of subsection (a) of Part B of section 3 of Chapter 62 of the General Laws for taxable years beginning on or after January 1, 2013.