Outside Section 62
Data Current as of: 7/11/2011
Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as so appearing, is hereby amended by adding the following subparagraph:-
(16) In the case of an individual who donates an organ to another person for human organ transplantation, the individual may claim an amount equal to the following expenses that are incurred by the individual and related to the individual's organ donation: (i) travel expenses; (ii) lodging expenses; and (iii) lost wages not to exceed $10,000. For the purposes of this subparagraph, "human organ" shall mean all or part of human bone marrow, liver, pancreas, kidney, intestine or lung. An individual who is a nonresident for all or part of the taxable year shall not be eligible to claim this deduction.