SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home
Introduced Version House Bill 2320 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted
H. B. 2320


(By Delegates Fragale and Marshall)
[Introduced January 13, 2010; 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 §11-21-12i, relating to 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 §11-21-12i, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART I. GENERAL.

§11-21-12i. Additional modification decreasing federal adjusted gross income for organ donor ship.

(a) Subject to the conditions in this section, beginning January 1, 2009, an individual may apply a reduction up to $10,000.00 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.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Email WebmasterWebmaster   |   © 2024 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print