S.B. 164 Enrolled

INDIVIDUAL INCOME TAX - TAX CREDIT
FOR LIVE ORGAN DONATION EXPENSES
2005 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Karen Hale
House Sponsor: Ann W. Hardy
Ron Allen
Patrice M. ArentCurtis S. Bramble
Gene DavisHoward A. Stephenson
LONG TITLE
General Description:
This bill modifies the Individual Income Tax Act to provide a nonrefundable individual
income tax credit.
Highlighted Provisions:
This bill:
. provides definitions;
. provides a nonrefundable individual income tax credit for live organ donation
expenses incurred during the taxable year for which a live organ donation occurs;
. grants rulemaking authority to the State Tax Commission; and
. makes technical changes.
Monies Appropriated in this Bill:
None
Other Special Clauses:
This bill has retrospective operation for taxable years beginning on or after January 1,
2005.
Utah Code Sections Affected:
ENACTS:
59-10-134.2, Utah Code Annotated 1953

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-10-134.2 is enacted to read:
59-10-134.2. Definitions -- Nonrefundable tax credit for live organ donation
expenses -- Rulemaking authority.
(1) As used in this section:
(a) "human organ" means:
(i) human bone marrow; or
(ii) any part of a human:
(A) intestine;
(B) kidney;
(C) liver;
(D) lung; or
(E) pancreas;
(b) "live organ donation" means that an individual who is living donates one or more of
that individual's human organs:
(i) to another human; and
(ii) to be transplanted:
(A) using a medical procedure; and
(B) to the body of the other human; and
(c) (i) "live organ donation expenses" means the total amount of expenses:
(A) incurred by a taxpayer; and
(B) that:
(I) are not reimbursed to that taxpayer by any person;
(II) are directly related to a live organ donation by:
(Aa) the taxpayer; or
(Bb) another individual that the taxpayer is allowed to claim as a dependent in
accordance with Section 151, Internal Revenue Code; and
(III) are for:

(Aa) travel;
(Bb) lodging; or
(Cc) a lost wage; and
(ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define "lost wage."
(2) For taxable years beginning on or after January 1, 2005, a taxpayer may claim a
nonrefundable tax credit:
(a) as provided in this section;
(b) against taxes otherwise due under this chapter;
(c) for live organ donation expenses incurred during the taxable year for which the live
organ donation occurs; and
(d) in an amount equal to the lesser of:
(i) the actual amount of the live organ donation expenses; or
(ii) $10,000.
(3) If the amount of a tax credit under this section exceeds a taxpayer's tax liability under
this chapter for a taxable year, the amount of the tax credit that exceeds the taxpayer's tax liability
may be carried forward for a period that does not exceed the next five taxable years.
Section 2. Retrospective operation.
This bill has retrospective operation for taxable years beginning on or after January 1,
2005.