1.
(1)#
Subject to the conditions in this paragraph, an individual may subtract up to $10,000 from federal adjusted gross income if he or she, or his or her dependent, as defined under section 152 of the Internal Revenue Code, while living, donates one or more of his or her human organs to another human being for human organ transplantation, as defined in s. 146.345 (1), except that in this paragraph, “human organ” means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. A subtract modification that is claimed under this paragraph may be claimed in the taxable year in which the human organ transplantation occurs.
(2)#
An individual may claim the subtract modification under subd. 1. only once, and the subtract modification may be claimed for only the following unreimbursed expenses that are incurred by the claimant and related to the claimant’s organ donation: a. Travel expenses. b. Lodging expenses. c. Lost wages.
(2)(a)#
Travel expenses.
(2)(b)#
Lodging expenses.
(2)(c)#
Lost wages.
(3)#
The subtract modification under subd. 1. may not be claimed by a part-year resident or a nonresident of this state.