us-nm/stat
NMSA 1978, § 7-2-36 — Deduction; expenses related to organ donation
A.
A taxpayer may claim a deduction from net income in an amount not to exceed
ten thousand dollars ($10,000) of organ donation-related expenses, including lost
wages, lodging expenses and travel expenses, incurred during the taxable year by the
taxpayer or the taxpayer's dependent as a result of the taxpayer's or dependent's
donation of a human organ to another person for transfer of that human organ to the
body of another person.
B.
A husband and wife who file separate returns for a taxable year in which they
could have filed a joint return may each claim only one-half of the deduction provided by
this section that would have been allowed on a joint return.
C.
For the purposes of this section:
(1) "dependent" means "dependent" as defined by Section 152 of the Internal
Revenue Code, as that section may be amended or renumbered; and
(2) "human organ" means all or part of a heart, liver, pancreas, kidney,
intestine, lung or bone marrow.
Source: official text