Pennsylvania HB422 allows a personal income tax deduction for unreimbursed organ donation expenses up to $12,000.
HB422 amends the Tax Reform Code of 1971 to allow a taxpayer to deduct unreimbursed expenses related to the donation of a human organ to another person for transplantation. Eligible expenses include travel, lodging, lost wages, and medical costs. The deduction is limited to $12,000 and can only be claimed once in a taxpayer's lifetime, in the year the organ transplant occurs. The deduction cannot reduce taxable income below zero. The changes apply to tax years beginning after December 31, 2025.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.