Donor Leave Laws and Tax Deductions Credits for Living Donors

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					                           Donor Leave Laws and
                   Tax Deductions/Credits for Living Donors

The National Kidney Foundation is a strong supporter of policies to provide donor leave and
reimbursement for direct expenses related to living donation.

                                        Federal Legislation

Donor Leave Laws: Employees of the federal government receive 30 days paid leave for organ
donation and 7 days for bone marrow donation. The leave is over and above the employee's sick
and annual leave. (HR457/Public Law 106-56)
Tax Credit (Pending legislation): Legislation has been introduced that would provide a federal
tax credit of up to $5,000 for unreimbursed expenses, including lost wages, for living donors of
kidney, liver, lung, pancreas, intestine or bone marrow. This legislation has not yet been passed.

                                         State Legislation

Donor Leave Laws: Modeled after federal law (for federal employees), many states have begun
to offer state employees up to 30 days leave (paid or unpaid) for serving as a living organ donor.
This leave is considered separate from any annual or sick leave already accrued by an employee.

Eight states (Arkansas, Connecticut, Illinois, Louisiana, Maine, Minnesota, Nebraska and
Oregon) allow a leave of absence for private sector employees but in many cases, it only applies
to marrow (not organ) donors.

Usually, the period of leave is 30 days for organ donors or 7 days for bone marrow donors.

Tax Deductions or Credits: Many states have also enacted tax deductions or credits to living
donors; please see below for more information.

Note: This information is provided as a guide only. Prior to donation, potential donors should
double-check that the information for their state is accurate and determine any additional
provisions or restrictions that may apply to their situation. If you have any additions or
corrections to this information, please email livingdonors@kidney.org

                State Tax Deductions          Donor Leave Laws
State                                         and Other Assistance (Note: most      Pending State
                (and/or Tax Credits for       of this legislation applies only to   Legislation
                Arkansas, Idaho, Louisiana,   state employees)
                Utah)
Alabama

Alaska

Arizona




                                                                                    Last update: 9/9/2011
Arkansas      $10,000 Organ Donation Tax          State employees: SB 167 (enacted
              Deduction*:                         3/20/03) authorizes state
              Living donors are eligible for an   employees to use up to 7 days of
              income tax deduction (Act 668       paid leave each calendar year to
              of the 2005 Session). Signed        serve as a bone marrow donor and
              into law on March 9, 2005.          up to 30 days paid leave each
                                                  calendar year to serve as an organ
              Act No. 2235 (enacted 4/13/05)      donor.
              provides an income tax credit for
              employers electing to pay the       Private sector employees: Act No.
              wages of the employee on organ      2235 (enacted 4/13/05) requires
              donation leave.                     private employers to provide an
                                                  unpaid leave of absence for
                                                  employees during testing for,
                                                  donations of and recovery from
                                                  organ donation.
California                                        State employees: Chapter No. 869       Pending legislation:
                                                  (enacted 9/26/02) grants up to a 30    $10,000 Organ
                                                  day leave of absence with pay to       Donation Tax
                                                  employees who have exhausted all       Deduction
                                                  available sick leave and who are
                                                  organ donors and a 5 day leave of
                                                  absence with pay to employees
                                                  who are bone marrow donors.
Colorado                                          State employees may take a
                                                  maximum of two days of paid
                                                  leave for organ and bone marrow
                                                  donation (CRS §12-34-101.5)
Connecticut                                       State and private sector employees:    Pending legislation:
                                                  Act No. 04-95 (enacted 5/10/04)        $10,000 Organ
                                                  expands the state family and           Donation Tax
                                                  medical leave acts for state           Deduction (SB 190,
                                                  employees and private sector           authored by Sen.
                                                  employees to provide unpaid leave      Cappiello)
                                                  to donate an organ or bone
                                                  marrow.
Delaware                                          Teachers and school employees:
                                                  §1318B authorizes teachers and
                                                  school employees to use up to 7
                                                  days of donated leave to serve as a
                                                  bone marrow donor and up to 30
                                                  days of donated leave to serve as
                                                  an organ donor.
District of                                       Organ Donor Leave Act was
Columbia                                          passed in 2002.
Florida       Not applicable (there is no state                                          Pending legislation:
              income tax in Florida)                                                     $10,000 Organ
                                                                                         Donation Tax
                                                                                         Deduction
Georgia       $10,000 Organ Donation Tax          State employees: HB 1049
              Deduction*:                         (enacted 4/24/02) provides for state
              Individuals may take an income      employees to receive a leave of
              tax deduction for expenses          absence, with pay, for serving as an
              incurred in the process of organ    organ or bone marrow donor.
              donation (GC §48-7-27). Signed
              into law on April 29, 2004.




                                                                                          Last update: 9/9/2011
Hawaii                                        State, city and county employees:
                                              Act No. 176 (enacted 6/30/05)
                                              authorizes employees to use up to 7
                                              days of paid leave each calendar
                                              year to serve as a bone marrow
                                              donor and up to 30 days of paid
                                              leave each calendar year to serve as
                                              an organ donor.
Idaho      Income tax credit for live organ   State employees: SB 1373 (enacted
           donation expenses signed into      3/3/06) grants a leave of absence
           law on July 1, 2006.               for full-time state employees
                                              and full-time non-classified state
                                              officers and employees for a
                                              specified period of time for bone
                                              marrow or organ donation.
Illinois                                      State employees: HB 5807               Pending legislation:
                                              (enacted 8/2/02) created the Organ     $10,000 Organ
                                              Donor Leave Act. Provides for          Donation Tax
                                              time off with pay for State            Deduction (HB 262)
                                              employees who donate an organ,
                                              bone marrow, blood or blood
                                              platelets.

                                              Private sector employees: Act No.
                                              94-33 (enacted 6/15/05) amended
                                              the Organ Donor Leave Act.
                                              Provided that the Act applies to all
                                              public employers in the State.
                                              (Blood donors only? Or organ
                                              donors too?)
Indiana                                       State employees, Executive             Pending legislation:
                                              Branch: HB 1030 (enacted               $10,000 Organ
                                              3/28/02) allows a state employee of    Donation Tax
                                              the Executive Branch to take a paid    Deduction
                                              leave of absence for the purpose of
                                              being an organ donor or bone
                                              marrow donor.
Iowa       $10,000 Organ Donation Tax         State employees: HB 381 (enacted
           Deduction*:                        8/28/03) provides up to 5 work
           House Bill 801 (2005) provides     days of leave for bone marrow and
           an income tax deduction for        up to 30 work days of leave for
           unreimbursed costs. Signed into    vascular organ donation by state
           law on May 12, 2005.               employees.
                                              In addition, a maximum of 30% of
                                              the revenue in the Anatomical Gift
                                              Public Awareness and
                                              Transplantation Fund may be
                                              distributed as grants to transplant
                                              recipients, candidates, and living
                                              donors to cover unreimbursed costs
                                              (IC §142C.15).
Kansas                                                                               Pending legislation:
                                                                                     $10,000 Organ
                                                                                     Donation Tax
                                                                                     Deduction
Kentucky                                                                             Pending legislation:
                                                                                     $10,000 Organ
                                                                                     Donation Tax
                                                                                     Deduction

                                                                                      Last update: 9/9/2011
Louisiana       $10,000 Organ Donation Tax          Private sector employees:
                Credit (not deduction): Living      §40:1299.124 (enacted 1992)
                organ donors may take a tax         grants paid leave of absence up to
                credit up to $10,000 to cover the   40 work hours for employees
                costs of the donation, including    serving as bone marrow donors.
                unreimbursed costs of travel to
                and from the donation site,
                unreimbursed lodging expenses
                paid by the donor, and lost
                wages (§47:297).
Maine                                               Private sector employees: LD 1945
                                                    (enacted 4/11/02) adds organ
                                                    donation to the reasons allowed for
                                                    family leave in The Family and
                                                    Medical Leave Act.
Maryland        $10,000 Organ Donation Tax          State employees: SB 17 (enacted
                Deduction                           5/11/00) state employees, upon
                                                    request and approval, are entitled
                                                    to organ donation leave with pay.
                                                    Employees may use up to 7 days in
                                                    any 12-month pay period to serve
                                                    as a bone marrow donor and up to
                                                    30 days in any 12-month period to
                                                    serve as an organ donor. An
                                                    employee may use organ donation
                                                    leave only after obtaining approval
                                                    from the employee's appointing
                                                    authority.
Massachusetts                                       State employees: Chapter No. 99-      Pending legislation:
                                                    2005 (enacted 9/29/05) grants a 30-   $10,000 Organ
                                                    day leave of absence to public        Donation Tax
                                                    employees serving as organ            Deduction, (SD 1105,
                                                    donors.                               authored by Sen. Spilka)
Michigan                                                                                  Pending legislation:
                                                                                          Michigan Organ Donor
                                                                                          Leave (SB 367,
                                                                                          authored by Sen.
                                                                                          Jacobs) and $10,000
                                                                                          Organ Donation Tax
                                                                                          Deduction (HB 5404,
                                                                                          authored by Rep.
                                                                                          Gleason)
Minnesota       $10,000 Organ Donation Tax          Private sector employees: §181.945
                Deduction* signed into law on       (enacted 1990) grants paid leave of
                July 14, 2005.                      absence up to 40 work hours for
                                                    employees serving as bone marrow
                                                    donors.
Mississippi     $10,000 Organ Donation Tax          State employees: Chapter No. 336
                Deduction*                          (enacted 10/15/04) provides up to
                                                    30 days of paid leave for living
                                                    organ or bone marrow donation.
Missouri                                            State employees: HB 679 (enacted      Pending legislation:
                                                    7/6/01) allows state employees to     $10,000 Organ
                                                    take paid leave of absence up to 5    Donation Tax
                                                    work days to serve as a bone          Deduction (SB 44,
                                                    marrow donor or 30 days as an         authored by Sen.
                                                    organ donor.                          Wheeler)



                                                                                           Last update: 9/9/2011
Montana

Nebraska                                            Private sector employees: §71-
                                                    4820 (enacted 1992) encourages
                                                    employers to grant paid leaves of
                                                    absence to an employee who seeks
                                                    to undergo a medical procedure to
                                                    donate bone marrow.
Nevada

New Hampshire

New Jersey                                                                                 Pending legislation
                                                                                           (S-785): $10,000 Organ
                                                                                           Donation Tax
                                                                                           Deduction
New Mexico       $10,000 Organ Donation Tax
                 Deduction*:
                 A taxpayer or dependent’s
                 donation of an organ to another
                 person, may claim a deduction
                 from net income in an amount
                 that does not exceed $10,000 of
                 organ-donation related expenses,
                 including lost wages, lodging
                 and travel expenses (§7-2-36).
                 Signed into law on April 5,
                 2005.
New York         $10,000 Organ Donation Tax         State employees: AB 4138
                 Deduction*                         (enacted 8/29/01) permits state
                                                    employees to take paid leave for
                 N.Y. TAX. LAW § 612 : NY Code      bone marrow donation and for
                 - Section 612 (c) (38)             organ donation, in addition to any
                                                    other annual or sick leave.
North Carolina                                                                             Pending legislation:
                                                                                           $10,000 Organ
                                                                                           Donation Tax
                                                                                           Deduction
North Dakota     $10,000 Organ Donation Tax         State employees: SB 2298 (enacted
                 Deduction*:                        4/20/05) allows leave of absence
                 Residents may deduct up to         for 20 workdays to state employees
                 $10,000 from their state taxes     donating an organ or bone marrow.
                 for expense related to organ
                 donation (57-38-01.2). Signed
                 into law on March 14, 2005.
Ohio             $10,000 Organ Donation Tax         State employees: HB 326 (enacted       Pending legislation:
                 Deduction*                         7/10/01) grants state employees 30     $10,000 Organ
                                                    days paid leave per year to serve as   Donation Tax
                                                    an organ donor and 7 days paid         Deduction (HB 156,
                                                    leave per year to serve as a bone      authored by Rep.
                                                    marrow donor.                          Wagner)

Oklahoma         Organ Donor Education and          State employees: SB 1628 (enacted
                 Awareness Program (ODEAP)          5/8/02) grants state employees 30
                 and $10,000 Organ Donation         days paid leave per year to serve as
                 Tax Deduction*                     an organ donor and 5 days paid
                                                    leave per year to serve as a bone
                                                    marrow donor.

                                                                                            Last update: 9/9/2011
Oregon                                               Private sector employees:             Pending legislation:
                                                     §659A.312 grants paid leave of        $10,000 Organ
                                                     absence up to 40 work hours for       Donation Tax
                                                     employees serving as bone marrow      Deduction, (HB 2692,
                                                     donors.                               authored by Rep.
                                                                                           Marsh)
Pennsylvania                                                                               Pending legislation:
                                                                                           Leave of absence for
                                                                                           organ and bone marrow
                                                                                           donors (HB 153) and
                                                                                           deduction for
                                                                                           contributions for organ
                                                                                           and tissue donation
                                                                                           awareness (SB 231)
Rhode Island                                                                               Pending legislation:
                                                                                           $10,000 Organ
                                                                                           Donation Tax
                                                                                           Deduction
South Carolina   $10,000 Organ Donation Tax          State employees: SB 830 (enacted
                 Deduction*:                         8/6/02) allows up to 30 days paid
                 Tax deductions are allowed up       leave of absence to state and local
                 to $10,000 for expenses             officers and employees to serve as
                 occurred when a resident            an organ donor.
                 donates, while living, one or
                 more organs to another person
                 for transplantation (§12-6-1140).
South Dakota

Tennessee

Texas                                                State employees:                      Pending legislation:
                                                     §661.916 (enacted 2003) grants        $10,000 Organ
                                                     state employees 30 working days       Donation Tax
                                                     paid leave per year to serve as an    Deduction
                                                     organ donor and 5 working days
                                                     paid leave per year to serve as a
                                                     bone marrow donor.
Utah             $10,000 Organ Donation Tax          State employees: SB 125 (enacted
                 Credit (not deduction):             4/8/02) authorizes a paid leave of
                 Living donors may take a            absence for state employees who
                 $10,000 tax credit to cover the     serve as a bone marrow (up to 7
                 cost of travel, lodging and lost    days leave) or donor of a human
                 wages (§59-10-134.2). Signed        organ (up to 30 days paid leave).
                 into law on March 21, 2005.
Vermont                                                                                    Pending legislation:
                                                                                           $10,000 Organ
                                                                                           Donation Tax
                                                                                           Deduction
Virginia         $10,000 Organ Donation Tax          State employees: HB 1642
                 Deduction                           (enacted 3/26/01) allows state
                                                     employees with up to 30 days of
                                                     paid leave in any calendar year, in
                                                     addition to other paid leave, to
                                                     serve as bone marrow or organ
                                                     donor.




                                                                                            Last update: 9/9/2011
Washington                                                                                    Pending legislation:
                                                                                              $10,000 Organ
                                                                                              Donation Tax
                                                                                              Deduction
West Virginia                                          State employees: Act 175 (enacted
                                                       5/11/05) grants state employees 30
                                                       days of paid leave for kidney or
                                                       liver donation and 7 days of paid
                                                       leave time for bone marrow
                                                       donation.
Wisconsin          $10,000 Organ Donation Tax          State employees: AB 545 (enacted
                   Deduction:                          5/9/00) grants state employees 30
                   An individual who donates an        days paid leave per year to serve as
                   organ while living, or whose        an organ donor and 7 days paid
                   dependent donates an organ          leave per year to serve as a bone
                   while living, can deduct up to      marrow donor.
                   $10,000 from his or her gross
                   income for tax purposes.
                   Reimbursable expenses are for
                   travel, lodging and lost wages
                   (§71.05(10)(i)).
Wyoming


* Living donors (kidney, liver, pancreas, intestine or bone marrow) can deduct up to
$10,000 on their state income taxes for donation-related expenses such as travel, lodging and lost wages.

Sources:
   1. Health Policy Tracking Service, A Service of Thomson West, You Can Save Lives: State Strategies for
        Organ and Tissue Donation, 2005.
   2. The Library of Congress website, March 29, 2007. http://thomas.loc.gov
   3. United Network for Organ Sharing website, March 28, 2007.
        http://www.transplantliving.org/livingdonation/financialaspects/statetax.aspx and
        http://www.transplantliving.org/livingdonation/financialaspects/legislation.aspx
   4. National Conference of State Legislatures website, http://www.ncsl.org/programs/employ/Leave-
        medicaldonors.htm, September 9, 2008.




                                                                                               Last update: 9/9/2011

				
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