Financial Aspects

State Tax Deductions and Donor Leave Laws

The following states have passed legislation related to living organ donation:

State	Law	Comments
Arkansas	$10,000 Organ Donation Tax Deduction*	Signed into law on March 9, 2005.
Georgia	$10,000 Organ Donation Tax Deduction*	Signed into law on April 29, 2004.
Hawaii	Leave of absence for organ and bone marrow donors
Idaho	State employee leave of absence and income tax credit for live organ donation expenses	Signed into law on July 1, 2006.
Illinois	Leave of absence for organ donors
Iowa	$10,000 Organ Donation Tax Deduction*	Signed into law on May 12, 2005.
Louisiana	$10,000 Organ Donation Tax Deduction*	Signed into law on July 1, 2005.
Minnesota	$10,000 Organ Donation Tax Deduction*	Signed into law on July 14, 2005.
Mississippi	$10,000 Organ Donation Tax Deduction*
Missouri	Paid Leave of Absence	State employees are allowed paid leave for living organ donors (30 days) and marrow donors (5 days).
New Mexico	$10,000 Organ Donation Tax Deduction*	Signed into law on April 5, 2005.
New York	$10,000 Organ Donation Tax Deduction*	Signed into law on August 16, 2006.
North Dakota	$10,000 Organ Donation Tax Deduction*	Signed into law on March 14, 2005.
Ohio	Liver, kidney, or bone marrow donor leave and $10,000 Organ Donation Tax Deduction*
Oklahoma	Organ Donor Education and Awareness Program (ODEAP) and $10,000 Organ Donation Tax Deduction*
Texas	Paid Leave of Absence	HB89 bill allows state employees up to 30 days paid leave to donate an organ, five days for bone marrow donation, and up to one hour per quarter to donate blood (with their supervisor's permission).
Utah	$10,000 Organ Donation Tax Credit	Signed into law on March 21, 2005.
Virginia	Paid Leave of Absence	State employees are allowed up to thirty days of paid leave in any calendar year, in addition to other paid leave, to serve as bone marrow or organ donors.
Wisconsin	$10,000 Organ Donation Tax Deduction and Paid Leave of Absence

*Law allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation. The law applies to donations of a liver, pancreas, kidney, intestine or bone marrow from living donors only.

This list is not intended to be all inclusive. There are other federal, state and local laws which also may be relevant in certain situations.

For listing additions or changes, please contact us.

Reference and Publication Information

The United Network for Organ Sharing is committed to providing accurate and reliable information for transplant patients. To learn more about our content authorship and review process, please read about our Editorial Board.

The content on this page was originally created on March 14, 2005 by the United Network for Organ Sharing and last modified on December 11, 2007.