{"data":{"id":"us-ut/utah-code-59-10-1015","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1015","heading":"Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.","body":"(1) As used in this section:\n(a) \"human organ\" means:\n(i) human bone marrow; or\n(ii) any part of a human:\n(A) intestine;\n(B) kidney;\n(C) liver;\n(D) lung; or\n(E) pancreas;\n(b) \"live organ donation\" means that an individual who is living donates one or more of that individual's human organs:\n(i) to another human; and\n(ii) to be transplanted:\n(A) using a medical procedure; and\n(B) to the body of the other human; and\n(c)\n(i) \"live organ donation expenses\" means the total amount of expenses:\n(A) incurred by a claimant; and\n(B) that:\n(I) are not reimbursed to that claimant by any person;\n(II) are directly related to a live organ donation by:\n(Aa) the claimant; or\n(Bb) another individual that the claimant is allowed to claim as a dependent in accordance with Section 151, Internal Revenue Code; and\n(III) are for:\n(Aa) travel;\n(Bb) lodging; or\n(Cc) a lost wage; and\n(ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define \"lost wage.\"\n(2) For taxable years beginning on or after January 1, 2005, a claimant may claim a nonrefundable tax credit:\n(a) as provided in this section;\n(b) against taxes otherwise due under this chapter;\n(c) for live organ donation expenses incurred during the taxable year for which the live organ donation occurs; and\n(d) in an amount equal to the lesser of:\n(i) the actual amount of the live organ donation expenses; or\n(ii) $10,000.\n(3) If the amount of a tax credit under this section exceeds a claimant's tax liability under this chapter for a taxable year, the amount of the tax credit that exceeds the claimant's tax liability may be carried forward for a period that does not exceed the next five taxable years.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-10 Nonrefundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1015.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7f9a2033e9e8ee57bfa6e377a8941f7d37758d1d691bbe2c38eb994d9a3e66c6","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1014","next":"us-ut/utah-code-59-10-1017"},"notice":"GroundRules: Original legal text. Not legal advice."}