Introduced Version






HOUSE BILL No. 1357

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-3-2-20; IC 35-46-5-1.

Synopsis: Organ donor expense tax deduction. Provides a $10,000 income tax deduction for human organ donation by an individual or an individual's dependent.

Effective: January 1, 2006.





Brown C, Becker, Brown T




    January 13, 2005, read first time and referred to Committee on Ways and Means.







Introduced

First Regular Session 114th General Assembly (2005)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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HOUSE BILL No. 1357



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-3-2-20; (05)IN1357.1.1. -->     SECTION 1. IC 6-3-2-20 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2006]: Sec. 20. (a) As used in this section, "deductible expenses" means unreimbursed travel expenses, housing expenses, lost wages, and other expenses incurred by an individual in connection with the donation of a human organ.
    (b) As used in this section, "human organ" means all or a part of the kidney, liver, lung, bone marrow, pancreas, or intestine of a human body.
    (c) An individual:
        (1) who donates a human organ of the individual; or
        (2) whose dependent donates, of the dependent's own volition, a human organ of the dependent;
for use in human organ transplantation is entitled to a deduction from the individual's adjusted gross income for the taxable year in which the human organ is donated.
    (d) The amount of the deduction may not exceed the lesser of:
        (1) the individual's deductible expenses; or
        (2) ten thousand dollars ($10,000).
    (e) To obtain the deduction provided by this section, the individual must file with the department proof of the individual's deductible expenses.
    (f) An individual may claim only one (1) deduction under this section during the individual's lifetime.

SOURCE: IC 35-46-5-1; (05)IN1357.1.2. -->     SECTION 2. IC 35-46-5-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2006]: Sec. 1. (a) As used in this section, "fetal tissue" means tissue from an infant or a fetus who is stillborn or aborted.
    (b) As used in this section, "human organ" means the kidney, liver, heart, lung, cornea, eye, bone marrow, bone, pancreas, or skin of a human body.
    (c) As used in this section, "item of value" means money, real estate, funeral related services, and personal property. "Item of value" does not include:
        (1) the reasonable payments associated with the removal, transportation, implantation, processing, preservation, quality control, and storage of a human organ; or
        (2) the reimbursement of travel expenses, housing expenses, lost wages, and other expenses incurred by the donor of a human organ related to the donation of the human organ; or
        (3) an income tax deduction under IC 6-3-2-20.

    (d) A person who intentionally acquires, receives, sells, or transfers in exchange for an item of value:
        (1) a human organ for use in human organ transplantation; or
        (2) fetal tissue;
commits unlawful transfer of human tissue, a Class C felony.
SOURCE: ; (05)IN1357.1.3. -->     SECTION 3. [EFFECTIVE JANUARY 1, 2006] IC 6-3-2-20, as added by this act, applies to taxable years beginning after December 31, 2005.