Idaho § 63-3029K - Tax credit for live organ donation expenses
Full text of Idaho Idaho Statutes § 63-3029K — Tax credit for live organ donation expenses, with citation guidance and answers to common questions.
§ 63-3029K. Tax credit for live organ donation expenses
(1) As used in this section:
(a) "Human organ" means human bone marrow or any part of a human including the intestine, kidney, liver, lung or pancreas.
(b) "Live organ donation" means that an individual who is living donates one (1) or more of that individual’s human organs to another human to be transplanted using a medical procedure to the body of the other human.
(c) "Live organ donation expenses" means the total amount of expenses incurred by a taxpayer that are not reimbursed to that taxpayer by any person, are directly related to a live organ donation by the taxpayer or another individual that the taxpayer is allowed to claim as a dependent in accordance with section 151 of the Internal Revenue Code and include travel, lodging or lost wages as defined by rule by the state tax commission.
(2) For taxable years beginning on or after January 1, 2007, a taxpayer may claim a nonrefundable credit against taxes imposed by this chapter for live organ donation expenses incurred during the taxable year for which the live organ donation occurs in an amount equal to the lesser of the actual amount of the live organ donation expenses or five thousand dollars ($5,000).
(3) If the amount of a tax credit under this section exceeds a taxpayer’s tax liability under this chapter for a taxable year, the amount of the tax credit that exceeds the taxpayer’s income tax liability may be carried forward for a period that does not exceed the next five (5) taxable years.
[63-3029K, added 2006, ch. 312, sec. 1, p. 968.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3029K
What does Idaho Statutes § 63-3029K cover?
Section 63-3029K ("Tax credit for live organ donation expenses") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3029K?
A common citation format is "Idaho Statutes § 63-3029K" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3029K apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.