v. Organ transplant expenses

A deduction is allowed for taxpayers for unreimbursed expenses relating to a human organ transplant to the extent the amount is included in federal taxable income. The taxpayer, while living, who donates all or part of a designated human organ can claim a deduction for unreimbursed expenses such as travel expenses, lodging expenses, and lost wages.

The deduction is limited to $10,000, and a taxpayer can only claim this deduction once.