Financial Aspects

State Tax Deductions and Donor Leave Laws

The following states have passed legislation related to living organ donation:

State	Law	Comments
Arkansas	$10,000 Organ Donation Tax Deduction*	HB 1393, authored by Rep. Chris Thyer- March 9, 2005.
Georgia	$10,000 Organ Donation Tax Deduction*	HB 1410, authored by Rep. Bill Hembree- April 29, 2004.
Hawaii	Leave of absence for organ and bone marrow donors
Idaho	State employee leave of absence and income tax credit for live organ donation expenses	Signed into law on July 1, 2006.
Illinois	Leave of absence for organ donors
Iowa	$10,000 Organ Donation Tax Deduction*	HF 801, authored by Rep. James Van Fossen- May 12, 2005.
Louisiana	$10,000 Organ Donation Tax Deduction*	SB 26, authored by Sen. Joe McPherson-June 29, 2005.
Massachusetts	Paid Leave of Absence	State employees can qualify for a total of 30 days of paid leave in a calendar year.
Minnesota	$10,000 Organ Donation Tax Deduction*	HF 785, a provision in the state budget authored by Rep. Ron Abrams-July 14, 2005.
Mississippi	$10,000 Organ Donation Tax Deduction*	HB 1512, authored by Sen. Terry Burton-March 23, 2006.
Missouri	Paid Leave of Absence	State employees are allowed paid leave for living organ donors (30 days) and marrow donors (5 days).
New Mexico	$10,000 Organ Donation Tax Deduction*	HB 105, authored by Rep. Al Parks- April 5, 2005.
New York	$10,000 Organ Donation Tax Deduction*	AB 372, authored by Rep. Sam Hoyt-August 16, 2006.
North Dakota	$10,000 Organ Donation Tax Deduction*	HB 1474, authored by Rep. James Kerzman-March 14, 2005.
Ohio	Liver, kidney, or bone marrow donor leave and $10,000 Organ Donation Tax Deduction*	HB 119, a provision in the state budget authored by Rep. Jeff Wagner- June 30, 2007.
Oklahoma	Organ Donor Education and Awareness Program (ODEAP) and $10,000 Organ Donation Tax Deduction*	SB 806, authored by Rep. Randy Terrill-May 25, 2007.
Texas	Paid Leave of Absence	HB89 bill allows state employees up to 30 days paid leave to donate an organ, five days for bone marrow donation, and up to one hour per quarter to donate blood (with their supervisor's permission).
Utah	$10,000 Organ Donation Tax Credit	SB 164, authored by Sen. Karen Hale-March 21, 2005.
Virginia	Paid Leave of Absence	State employees are allowed up to thirty days of paid leave in any calendar year, in addition to other paid leave, to serve as bone marrow or organ donors.
Wisconsin	$10,000 Organ Donation Tax Deduction and Paid Leave of Absence	AB 477, authored by Rep. Steve Wieckert- January 30, 2004.

*Law allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation. The law applies to donations of a liver, pancreas, kidney, intestine or bone marrow from living donors only.

This list is not intended to be all inclusive. There are other federal, state and local laws which also may be relevant in certain situations.

For listing additions or changes, please contact us.

Reference and Publication Information

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The content on this page was originally created on March 14, 2005 by the United Network for Organ Sharing and last modified on December 11, 2007.