Financial Aspects

Legislation

Federal Legislation

Federal employees receive 30 days paid leave for organ donation, in addition to their sick and annual leave (HR 457).

State Legislation

Many states have passed laws that makes it easier to become a living donor by providing time off for state and/or private sector employees. Some states also offer tax deductions or credits for travel expenses and time away from work. And in other states, legislation has only been introduced, but not signed into law. For listing additions or changes, please contact us.

State	State Tax Deductions/Credits	Donor Leave Laws
Alabama
Alaska
Arizona
Arkansas	HB 1393, authored by Rep. Chris Thyer on 3/9/05, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation. Act 2235, enacted 4/13/05, provides an income tax credit for employers electing to pay the wages of the employee on organ donation leave.	SB 167, enacted 3/20/03 authorizes state employees to use up to 30 days paid leave each calendar year to serve as an organ donor. Act 2235, enacted 4/13/05, requires private employers to provide an unpaid leave of absence for employees during testing for, donations of and recovery from organ donation.
California		State employees qualify for up to 30 days of paid leave of absence after all available sick leave is exhausted. SB 1304, enacted 9/30/10, eliminates the requirement that a state employee must exhaust all other sick leave before taking organ donor leave. Requires private employers to offer similar paid leaves of absence for organ donation.
Colorado		State employees may take a maximum of two days of paid leave for organ donation.
Connecticut		Act 04-95, enacted 5/10/04, expands the state family and medical leave acts for state and private sector employees to provide unpaid leave to donate an organ.
Delaware		Teachers and school employees may use up to 30 days of donated leave to serve as an organ donor.
District of Columbia
Florida
Georgia	HB 1410, authored by Rep. Bill Hembree on 4/29/04, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	HB 1049, enacted 4/24/02, provides for state employees to receive a leave of absence, with pay, for serving as an organ donor.
Hawaii		HB 1318, enacted 6/30/05, provides state, city and county employees up to 30 days of paid leave each calendar year to serve as a living organ donor.
Idaho	Income tax credit for live organ donation expenses signed into law on 7/1/06.	SB 1373, enacted 3/30/06, grants a leave of absence for full-time state employees and full-time non-classified state officers and employees for a specified period of time for organ donation.
Illinois		HB 5807, enacted 8/2/02, created the Organ Donor Leave Act, which provides for time off with pay for state employees who donate an organ. Act 94-33, enacted 6/15/05, amended the Organ Donor Leave Act to provide that the act applies to all public employers in the state.
Indiana		HB 1030, enacted 3/28/02, allows a state employee of the Executive Branch to take a paid leave of absence for the purpose of being an organ donor.
Iowa	HF 801, authored by Rep. James Van Fossen on 5/12/05, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	HB 381, enacted 8/28/03, provides up to 30 workdays of leave for vascular organ donation by state employees.
Kansas
Kentucky
Louisiana	Law allows living organ donors to take a tax credit as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.
Maine		LD 1945, enacted 4/11/02, adds organ donation to the reasons allowed for family leave in the Family and Medical Leave Act for private sector employees.
Maryland		SB 17, enacted 5/11/00, provides up to 30 days (in any 12-month period) of paid leave to state employees for organ donation.
Massachusetts		State employees can qualify for a total of 30 days of paid leave in a calendar year.
Michigan
Minnesota	Law allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.
Mississippi	HB 1512, authored by Sen. Terry Burton on 3/23/06, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	State employees my take up to 30 days of paid leave for living organ donation.
Missouri		HB 679, enacted 7/6/01, allows state employees to take paid leave of absence up to 30 days as a human organ donor.
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico	HB 105, authored by Rep. Al Parks on 4/5/05, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.
New York	AB 372, authored by Rep. Sam Hoyt on 8/16/06, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	AB 4138, enacted 8/29/01, permits state employees to take paid leave for organ donation, in addition to any other annual or sick leave.
North Carolina
North Dakota	HB 1474, authored by Rep. James Kerzman on 3/14/05, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	SB 2298, enacted 4/20/05, allows leave of absence for 20 workdays to state employees donating an organ.
Ohio	Living organ donors may deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	HB 326, enacted 7/10/01,grants state employees 30 days paid leave per year to serve as an organ donor and seven days paid leave per year to serve as a bone marrow donor.
Oklahoma	Organ Donor Education and Awareness Program (ODEAP) SB 806, authored by Rep. Randy Terrill on 5/25/07,allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.
Oregon
Pennsylvania
Rhode Island
South Carolina		SB 830, enacted 8/6/02, allows state and local officers and employees a paid leave of absence up to 30 days to serve as an organ donor.
South Dakota
Tennessee
Texas		HB 89 bill allows state employees up to 30 days paid leave to donate an organ.
Utah	SB 164, authored by Sen. Karen Hale on 3/21/05, allows living organ donors to take a tax credit as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	SB 125, enacted 4/8/02, authorizes a paid leave of absence for state employees who serve as a donor of a human organ.
Vermont
Virginia	Living organ donors may deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.
Washington
West Virginia		Act 175, enacted 5/11/05, grants state employees 30 days of paid leave for kidney or liver donation.
Wisconsin	AB 477, authored by Rep. Steve Wieckert on 1/30/04, allows living organ donors to deduct as much as $10,000 on their state income taxes for travel, lodging and lost wages related to the donation.	AB 545, enacted 5/9/00, grants state employees 30 days paid leave per year to serve as an organ donor and seven days paid leave per year to serve as a bone marrow donor.
Wyoming

This list is provided as a guide only and is not intended to be all inclusive. There are other federal, state and local laws, which may also be relevant in certain situations. Prior to donation, potential donors should confirm state legislation and how it may apply to their situation. For more information on these and other bills, visit your state Legislature Web site. In addition, if you plan to use a living donor tax deduction, you may need to consult a tax professional, because not all donations qualify for a deduction of non-reimbursed costs.

Reference and Publication Information

United Network for Organ Sharing (UNOS) is committed to providing accurate and reliable information for transplant patients. The content on this page was originally created on February 25, 2005 by UNOS and last modified on August 6, 2011. The following sources were used as references:

National Kidney Foundation. Retrieved August 6, 2011.

National Conference of State Legislatures. Retrieved August 8, 2011.

UNC Kidney Center. Retrieved August 1, 2011.

This Web site is intended solely for the purpose of electronically providing the public with general health-related information and convenient access to the data resources. UNOS is not affiliated with any one product nor does UNOS assume responsibility for any error, omissions or other discrepancies.