SENATE DOCKET, NO. 1566        FILED ON: 1/16/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Patrick M. O'Connor

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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 a living organ donor tax credit.

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PETITION OF:

SENATE DOCKET, NO. 1566        FILED ON: 1/16/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act establishing a living organ donor tax credit.

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. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition is hereby amended by inserting at the end thereof the following subsection:-

(a)  If an individual donates a qualified life-saving organ of such individual for transplantation into another individual during the taxable year, there shall be allowed as a credit against the tax imposed under this section for the taxable year an amount equal to the sum of:

“(1) costs paid by the taxpayer in connection with such transplantation,

“(2) travel, lodging, and other logistical expenses,

“(3) medical expenses related to donation and follow-up care,

“(4) paperwork or legal costs related to donation, and

“(5) any lost wages of the individual in connection with such transplantation.

and shall not exceed $5,000.

(b) “Qualified life-saving organ” shall include the kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof.