House Study Bill 207



                                       HOUSE FILE       
                                       BY  (PROPOSED COMMITTEE ON
                                            WAYS AND MEANS BILL BY
                                            CHAIRPERSON VAN FOSSEN)


    Passed House, Date               Passed Senate,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act providing a deduction in computing the individual income
  2    tax for certain unreimbursed expenses relating to a human
  3    organ transplant and including a retroactive applicability
  4    date.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  6 TLSB 2427HC 81
  7 mg/pj/5

PAG LIN



  1  1    Section 1.  Section 422.7, Code 2005, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  44.  a.  If the taxpayer, while living,
  1  4 donates one or more of the taxpayer's human organs to another
  1  5 human being for immediate human organ transplantation during
  1  6 the tax year, subtract, to the extent not otherwise excluded,
  1  7 the following unreimbursed expenses incurred by the taxpayer
  1  8 and related to the taxpayer's organ donation:
  1  9    (1)  Travel expenses.
  1 10    (2)  Lodging expenses.
  1 11    (3)  Lost wages.
  1 12    b.  The maximum amount that may be deducted under paragraph
  1 13 "a" is ten thousand dollars.  A taxpayer shall only take the
  1 14 deduction under this subsection once.  If a deduction is taken
  1 15 under this subsection, the amount of expenses shall not be
  1 16 considered medical care expenses under section 213 of the
  1 17 Internal Revenue Code for state tax purposes.
  1 18    c.  For purposes of this subsection, "human organ" means
  1 19 all or part of a liver, pancreas, kidney, intestine, lung, or
  1 20 bone marrow.
  1 21    Sec. 2.  RETROACTIVE APPLICABILITY DATE.  This Act applies
  1 22 retroactively to January 1, 2005, for tax years beginning on
  1 23 or after that date.
  1 24                           EXPLANATION
  1 25    This bill allows a deduction in computing individual income
  1 26 tax of up to $10,000 for unreimbursed expenses incurred by a
  1 27 taxpayer in donating, while alive, all or part of the
  1 28 taxpayer's liver, pancreas, kidney, intestine, lung, or bone
  1 29 marrow.  The organ donation must be for immediate use in an
  1 30 organ transplant operation.
  1 31    The bill applies retroactively to January 1, 2005, for tax
  1 32 years beginning on or after that date.
  1 33 LSB 2427HC 81
  1 34 mg:nh/pj/5