Introduced Version
House Bill 4548 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 4548
(By Delegates Iaquinta, Fragale, Boggs, Crosier,
Klempa, Perdue, Campbell, Border, Azinger,
Skaff and C. Miller)
[Introduced February 18, 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 §11-21-12j, relating
to providing a personal income tax exemption for living 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. Personal income tax exemption for living organ
donors.
(a) Beginning January 1, 2010, an individual who, while
living, donates one or more of his or her human organs to another
human being for human transplantation is
exempt from all personal
income tax imposed by this article in the taxable year in which the
human organ transplantation occurs.
For purposes of this section, "human organ" means all or part of a liver, pancreas, kidney,
intestine, lung, or bone marrow.
NOTE: The purpose of this bill is to provide a personal income
tax exemption for living organ donors.
§11-21-12j is new; therefore it has been completely
underscored.