IDAPA 35.01.01.775 — CREDIT FOR LIVE ORGAN DONATION EXPENSES (RULE 775)

Section 63-3029K, Idaho Code
01.
Live Organ Donation Expenses. Qualifying expenses is to be directly related to a live organ
donation by the taxpayer or by a dependent of the taxpayer and includes the following:
(4-6-23)
a.
The unreimbursed cost of travel paid by the taxpayer to and from the place where the donation
operation occurred.
(4-6-23)
b.
Unreimbursed lodging expenses paid by the taxpayer.
(4-6-23)
c.
Wages or other compensation lost because of the taxpayer's absence from work during the donation
procedure and convalescence.
(4-6-23)