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.
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): The “Living Organ Donor Tax Credit Act of 2009” (HR218)
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. To view the
bill, visit http://thomas.loc.gov, enter HR218 in the search box, and click on "Bill Number" and
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 email@example.com
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)
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
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
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 Pending legislation:
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.
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
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
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
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
Kansas Pending legislation:
Kentucky Pending legislation:
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
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 State employees: SB 17 (enacted
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
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.
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
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)
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.
New Jersey Pending legislation:
New Mexico $10,000 Organ Donation Tax
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,
New York $10,000 Organ Donation Tax State employees: AB 4138
Deduction* (enacted 8/29/01) permits state
employees to take paid leave for
bone marrow donation and for
organ donation, in addition to any
other annual or sick leave.
North Carolina Pending legislation:
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
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.
Pennsylvania Pending legislation:
Leave of absence for
organ and bone marrow
donors (HB 153) and
contributions for organ
and tissue donation
awareness (SB 231)
Rhode Island Pending legislation:
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).
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:
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
Washington Pending legislation:
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
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
* 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.
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.
4. National Conference of State Legislatures website, http://www.ncsl.org/programs/employ/Leave-
medicaldonors.htm, September 9, 2008.