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Division of Taxation

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Organ/Bone Marrow Donation Deduction/Credit

Deduction

If you donated an organ or bone marrow to another person for transplantation, you can deduct up to $10,000 of unreimbursed expenses for travel, lodging, and lost wages related to the donation. This deduction is also available to your spouse (if filing jointly) or any dependents you claim on your return. You must take the deduction the year in which the transplant occurs. If you had unreimbursed expenses in the year prior to or in the year after the transplant, they must be claimed in the year they were incurred. The combined deduction amount cannot exceed $10,000.

You may be asked to provide documentation indicating that you are eligible to claim the deduction. Documentation should include:

  • An employee pay statement for absence period and periods immediately preceding and following the absence period; and
  • A letter from a physician describing the procedure and dates of absence and must reference the employee's full name.

Credit

If you are an employer who provided paid time off to an employee who missed work to donate an organ or bone marrow for transplantation, you may be able to claim a credit. The paid time off must have been in addition to any other paid time off for which the employee was entitled. If you qualify, you can take a credit of 25% of the employee's salary for up to 30 days of time missed from work for each donation.

You may be asked to provide documentation indicating that you are eligible to claim the credit, such as employee pay statements showing that the employee was paid and not made to use benefit time, as well as documentation provided by the employee proving there was an organ/bone marrow donation (i.e. letter from a physician describing the procedure and dates of absence and must reference the employee's full name).


Last Updated: Wednesday, 02/24/21