Okla. Admin. Code § 710:50-15-67

Current through Vol. 42, No. 7, December 16, 2024

Section 710:50-15-67 - Deduction for living organ donation

(a) Oklahoma resident individuals (or their dependents) who donate one or more human organs while living, may deduct up to Ten Thousand Dollars ($10,000.00) of un-reimbursed expenses from Oklahoma adjusted gross income to arrive at Oklahoma taxable income.

(b)"Human organs" mean all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow.

(c) The deduction is allowed only one time and may be claimed only for un-reimbursed expenses that are incurred by the individual and related to the organ donation of the individual in the taxable year in which the transplant occurs.

Okla. Admin. Code § 710:50-15-67

Added at 25 Ok Reg 2056, eff 7-1-08