SB 345-5_ Filed 02/27/2006, 08:59 Orentlicher


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Engrossed Senate Bill 345 be amended to read as follows:

SOURCE: Page 14, line 22; (06)MO034505.14. -->     Page 14, between lines 22 and 23, begin a new paragraph and insert:
SOURCE: IC 6-3-2-21; (06)MO034505.5. -->     "SECTION 5. IC 6-3-2-21 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 21. (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: Page 15, line 23; (06)MO034505.15. -->     Page 15, between lines 23 and 24, begin a new paragraph and insert:
SOURCE: IC 35-46-5-1; (06)MO034505.7. -->     "SECTION 7. 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 6-3-2-21.

    (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: ; (06)MO034505.8. -->     SECTION 8. [EFFECTIVE JANUARY 1, 2006] IC 6-3-2-21, as added by this act, applies to taxable years beginning after December 31, 2006.".
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 345 as printed February 24, 2006.)

________________________________________

Representative Orentlicher


MO034505/DI 44     2006