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

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. Section 303 of the act of March 4, 1971 (P.L.6,
14No.2), known as the Tax Reform Code of 1971, is amended by
15adding a subsection to read:

16Section 303. Classes of Income.--* * *

17(a.9) The following shall apply:

18(1) When calculating taxable income on the annual personal
19income tax return, a taxpayer may deduct an amount not to exceed
20ten thousand dollars ($10,000) if, while living, the taxpayer or

1the taxpayer's dependent donates one or more of his or her human
2organs to another human being for human organ transplantation
3and incurs any of the following unreimbursed expenses which are
4related to the organ donation:

5(i) Travel expenses.

6(ii) Lodging expenses.

7(iii) Lost wages.

8(iv) Medical expenses.

9(2) Subject to the restriction under paragraph (1), the
10taxpayer may only deduct an amount equal to the unreimbursed
11expenses incurred by the taxpayer under paragraph (1). The
12deduction may not result in taxable income being less than zero.

13(3) A deduction under this subsection may only be claimed in
14the taxable year in which the human organ transplantation
15occurred. A taxpayer may claim the deduction under this
16subsection only one time during the taxpayer's lifetime.

17(4) As used in this subsection, the term "human organ" means
18all or part of a liver, pancreas, kidney, intestine, lung or
19bone marrow.

20* * *

21Section 2. The addition of section 303(a.9) of the act shall
22apply to tax years beginning after December 31, 2014.

23Section 3. This act shall take effect immediately.