INC TX-ORGAN DONATION CREDIT

Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2005, allows a deduction of up to $10,000 if the taxpayer, while living, donates one or more of his or her human organs to another human being for human organ transplantation. Provides that the deduction may be claimed only once and for only unreimbursed travel and lodging expenses and lost wages incurred by the claimant and related to the claimant's organ donation. Effective immediately.