{"data":{"id":"us-nm/7-2-36","jurisdiction":"us-nm","citation":"7-2-36","heading":"Deduction; expenses related to organ donation.","body":"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.\nB. 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.\nC. For the purposes of this section:\n(1) \"dependent\" means \"dependent\" as defined by Section 152 of the Internal Revenue Code, as that section may be amended or renumbered; and\n(2) \"human organ\" means all or part of a heart, liver, pancreas, kidney, intestine, lung or bone marrow.","path":["Chapter 7 - Taxation","ARTICLE 2 Income Tax General Provisions"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"8576e36f31efe27adcba97a2bb09aebbf2fddf6d21847159499e5c2cea9608ce","source_id":"us-nm","stale":false,"prev":"us-nm/7-2-35","next":"us-nm/7-2-37"},"notice":"GroundRules: Original legal text. Not legal advice."}