1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in personal income tax, further providing for
11classes of income.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 303 of the act of March 4, 1971 (P.L.6,
15No.2), known as the Tax Reform Code of 1971, is amended by
16adding a subsection to read:

17Section 303. Classes of Income.--* * *

18(a.9) The following shall apply:

19(1) When calculating taxable income on the annual personal
20income tax return, a taxpayer may deduct an amount not to exceed
21ten thousand dollars ($10,000) if, while living, the taxpayer or
22the taxpayer's dependent donates one or more of his or her human

1organs to another human being for human organ transplantation
2and incurs any of the following unreimbursed expenses which are
3related to the organ donation:

4(i) Travel expenses.

5(ii) Lodging expenses.

6(iii) Lost wages.

7(iv) Medical expenses.

8(2) Subject to the restriction under paragraph (1), the
9taxpayer may only deduct an amount equal to the unreimbursed
10expenses incurred by the taxpayer under paragraph (1). The
11deduction may not result in taxable income being less than zero.

12(3) A deduction under this subsection may only be claimed in
13the taxable year in which the human organ transplantation
14occurred. A taxpayer may claim the deduction under this
15subsection only one time during the taxpayer's lifetime.

16(4) As used in this subsection, the term "human organ" means
17all or part of a liver, pancreas, kidney, intestine, lung or
18bone marrow.

19* * *

20Section 2. The addition of section 303(a.9) of the act shall
21apply to tax years beginning after December 31, 2014.

22Section 3. This act shall take effect immediately.