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Senate of Pennsylvania
Session of 2015 - 2016 Regular Session


Posted: January 20, 2015 12:19 PM
From: Senator Charles T. McIlhinney, Jr.
To: All Senate members
Subject: Memo #6 Tax Credit for Living Organ Donations
In the near future, I intend to reintroduce Senate Bill 1448, legislation that would amend the Tax Reform Code of 1971 to offer a Personal Income Tax deduction of up to $10,000 for living organ donors.

My legislation seeks to help ease the burden on the donor themselves by allowing them to deduct the expenses incurred through this noble act such as travel, lodging, medical and lost wages and encourage living organ donation.

Living organ donation has become more common in recent years. Living donation occurs when a living person donates an organ for transplantation, such as a kidney or segment of the lung, liver, pancreas, or intestine. Living donors may be blood relatives, emotionally-related individuals, or altruistic strangers.

In June of 2007, the Legislative Budget and Finance Committee published their performance evaluation of Pennsylvania’s organ and tissue donor awareness program pursuant to House Resolution 698 of 2006. Among the recommendations provided in the report was a suggestion that the Commonwealth consider “providing tax deductions to living donors for non-reimbursed expenses related to living donation”. In 2006, the legislature passed Act 65, the Organ and Bone Marrow Donor Act, which reimburses businesses allowing a paid leave of absence for their employees for the specific purpose of organ and bone marrow donation.

Please join me in supporting the generosity of those who choose to make a living organ donation.

Introduced as SB574