An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

This bill amends Pennsylvania's personal income tax code to allow a one-time tax deduction of up to $10,000 for individuals who donate human organs. The provision specifically covers unreimbursed expenses related to the donation, such as travel, lodging, lost wages, and medical costs, provided the donation occurs while the taxpayer or their dependent is alive. To qualify, the organ must be a liver, pancreas, kidney, intestine, lung, or bone marrow, and the deduction can only be claimed in the year the transplantation happens. This change applies to tax years beginning after December 31, 2023, and is limited to a single claim per person during their lifetime.