Synopsis As Introduced Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2004, allows a deduction of up to $10,000 if the taxpayer, while living, donates one or more of his or her human organs to another human being for human organ transplantation. Provides that the deduction may be claimed only once and for only unreimbursed travel and lodging expenses and lost wages incurred by the claimant and related to the claimant's organ donation. Effective immediately.
Fiscal Note (Economic and Fiscal Commission)
House Bill 6806 would reduce State individual income tax revenue by an amount that cannot be determined. However, the impact is assumed to be minimal.
Fiscal Note (Department of Revenue)
House Bill 6806 creates an income tax deduction up to $10,000 for donating an organ to another human being for transplantation. There were 6,607 organ donations nationwide last year. We estimate approximately 330 of those were in Illinois. If all of those were able to take the maximum $10,000 deduction, that would have resulted in a revenue loss to the State of approximately $100,000.