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.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.