H. B. 2086
(By Delegates Fragale and Marshall)
[Introduced January 12, 2011; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12j, relating to personal income tax; and providing for a modification to federal adjusted gross income for expenses incurred by organ donors.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-21-12j, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART I. GENERAL.
§11-21-12j. Additional modification decreasing federal adjusted gross income for organ donorship.
(a) Subject to the conditions in this section, beginning January 1, 2011, an individual may apply a reduction up to $10,000 from federal adjusted gross income if he or she, while living, donates one or more of his or her human organs to another human being for human transplantation. For purposes of this section, “human organ” means all or part of a liver, pancreas, kidney,intestine, lung, or bone marrow. The reduction in federal adjusted gross income authorized by this section may be claimed in the taxable year in which the human organ transplantation occurs.
(b) An individual may claim the reduction provided in this section only once, and the reduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and related to the claimant’s organ donation:
(1) Travel expenses;
(2) Lodging expenses; and
(3) Lost wages.
(c) The reduction authorized hereunder may not be claimed by a part-year resident or a nonresident of this state.
NOTE: The purpose of this bill is to provide for a modification to federal adjusted gross income for expenses incurred by organ donors.
§11-21-12j is new; therefore, it has been completely underscored.