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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54A:3-10

Deduction from gross income for organ, bone marrow donor

Official textlis.njleg.state.nj.uslast amended

4. a. A taxpayer shall be allowed to deduct from gross income up to $10,000 of unreimbursed expenses specified in subsection b. of this section if the taxpayer or the taxpayer's dependent donates one or more of their human organs, or a part thereof, or bone marrow to another human for human organ transplantation.

b. The deduction allowed pursuant to this section may be claimed only for reasonable unreimbursed travel expenses, lodging expenses, and lost wages that are related to the donation and are incurred by the taxpayer in the taxable year.

c. The deduction allowed pursuant to this section shall be claimed in the taxable year in which the human organ transplantation occurs, except that any expenses specified in subsection b. of this section that are incurred in the previous or subsequent taxable year shall be claimed in the taxable year in which the expenses are incurred, but the combined amount deducted shall not exceed $10,000.

L.2019, c.444, s.4.

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In this chapter (40 sections)
  1. 54:3-14. · Petitions of appeal, rules, regulations and procedures;…
  2. 54:3-15. · Boards to view assessed properties; meetings
  3. 54:3-16. · Administrator; responsibility for administrative functions…
  4. 54:3-17 · Ratio of assessment to value; equalization table; copies to…
  5. 54:3-18 · Meeting to review equalization table; hearing and notice
  6. 54:3-19. · Valuations of property as confirmed to be final; copies of…
  7. 54:3-20. · Assessment of omitted property
  8. 54:3-20.1. · Reference to one or more members to take testimony
  9. 54:3-21 · Appeal by taxpayer or taxing district; petition; complaint;…
  10. 54:3-21.3. · Fees
  11. 54:3-21.3a · Use of revenues from fees
  12. 54:3-22. · Hearing of appeals; witnesses; evidence; revision of taxable…
  13. 54:3-23. · Disobedience of witness, punishment
  14. 54:3-24. · Perjury
  15. 54:3-25. · Quorum; majority may act
  16. 54:3-26. · Hearing, determination of appeals
  17. 54:3-26.1. · Extension of time for hearing appeal
  18. 54:3-26a. · Action or determination of county board of taxation; review…
  19. 54:3-26b. · Review of judgment of county board of taxation
  20. 54:3-27. · Payment of taxes pending appeal
  21. 54:3-27.2 · Refund of excess taxes; interest
  22. 54:3-28. · Removal of member for cause; successor
  23. 54:3-30. · Permanent offices in certain counties; records public
  24. 54:3-31. · Traveling expenses of members and administrator paid by…
  25. 54:3-32 · Preparation of annual budget request by county tax…
  26. 54A:3-1 · Personal exemptions and deductions
  27. 54A:3-1.1. · Dependent under 22 in attendance at accredited…
  28. 54A:3-2. · Alimony and separate maintenance payments
  29. 54A:3-3 · Medical expenses
  30. 54A:3-4 · Deductions for contributions to medical savings account
  31. 54A:3-5 · Self-employed individuals, deduction for health insurance…
  32. 54A:3-6. · Deduction for qualified conservation contribution
  33. 54A:3-7 · Designation of "Health Enterprise Zones."
  34. 54A:3-8 · Tax deduction for qualified receipts, definitions
  35. 54A:3-9 · Alternative business calculation established
  36. 54A:3-10 · Deduction from gross income for organ, bone marrow donor
  37. 54A:3-11 · Short title
  38. 54A:3-12 · Allowable deduction in the amount of taxpayer's contribution
  39. 54A:3-13 · Allowable deduction in the amount of student loan principal,…
  40. 54A:3-14 · Allowable deduction in the amount of higher education…
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