An act relating to live organ donation. Be it enacted by the General Assembly of the Commonwealth of Kentucky




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UNOFFICIAL COPY AS OF 04/10/16 06 REG. SESS. 06 RS HB 435/GA

AN ACT relating to live organ donation.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

SECTION 1. A NEW SECTION OF KRS CHAPTER 141 IS CREATED TO READ AS FOLLOWS:

(1) Effective for taxable years beginning on or after January 1, 2007, there shall be allowed a nonrefundable credit against taxes imposed by KRS 141.020 for any taxpayer who does not qualify for paid leave under Section 3 of this Act, and who, during the tax year for which the credit is claimed, donated a human organ to the body of another human. The amount of the credit shall be in an amount equal to the lesser of the actual amount of the live organ donation expenses or ten thousand dollars ($10,000). Any credit not used in the tax year during which the live organ donation occurred may be carried forward for up to five (5) years.

(2) For the purposes of this section:

(a) "Human organ" means any part of a human intestine, kidney, liver, lung, pancreas, or bone marrow; and

(b) "Live organ donation expenses" means the total amount of expenses incurred by the taxpayer that:

1. Are not reimbursed to that taxpayer by any person;

2. Are directly related to a live organ donation by:

a. The taxpayer; or
b. Another individual that the taxpayer is allowed to claim as a dependent; and

3. Are for travel, lodging, or lost wages.

Section 2. KRS 141.0205 is amended to read as follows:

If a taxpayer is entitled to more than one (1) of the tax credits allowed against the tax imposed by KRS 141.020 or 141.040, the priority of application and use of the credits shall be determined as follows:

(1) The nonrefundable business incentive credits against the tax imposed by KRS 141.020 shall be taken in the following order:

(a) The corporation income tax credit permitted by KRS 141.420(3)(a);

(b) The economic development credits computed under KRS 141.347, 141.400, 141.403, 141.407, and 154.12-2088;

(c) The certified rehabilitation credit permitted by KRS 171.397;

(d) The health insurance credit permitted by KRS 141.062;

(e) The tax paid to other states credit permitted by KRS 141.070;

(f) The credit for hiring the unemployed permitted by KRS 141.065;

(g) The recycling or composting equipment credit permitted by KRS 141.390;

(h) The tax credit for cash contributions in investment funds permitted by KRS 154.20-263 in effect prior to July 15, 2002, and the credit permitted by KRS 154.20-258;

(i) The coal incentive credit permitted under KRS 141.0405;

(j) The research facilities credit permitted under KRS 141.395;

(k) The employer GED incentive credit permitted under KRS 151B.127;

(l) The voluntary environmental remediation credit permitted by KRS 141.418;

(m) The biodiesel credit permitted by KRS 141.423;

(n) The environmental stewardship credit permitted by KRS 154.48-025; and

(o) The clean coal incentive credit permitted by KRS 141.428.

(2) After the application of the nonrefundable credits in subsection (1) of this section, the nonrefundable personal tax credits against the tax imposed by KRS 141.020 shall be taken in the following order:

(a) The individual credits permitted by KRS 141.020(3);

(b) The credit permitted by KRS 141.066;

(c) The tuition credit permitted by KRS 141.069;[ and]

(d) The household and dependent care credit permitted by KRS 141.067; and.

(e) The organ donation credit permitted by Section 1 of this Act.

(3) After the application of the nonrefundable credits provided for in subsection (2) of this section, the refundable credits against the tax imposed by KRS 141.020 shall be taken in the following order:

(a) The individual withholding tax credit permitted by KRS 141.350;

(b) The individual estimated tax payment credit permitted by KRS 141.305; and

(c) The corporation income tax credit permitted by KRS 141.420(3)(c).

(4) The nonrefundable credits against the tax imposed by KRS 141.040 shall be taken in the following order:

(a) The economic development credits computed under KRS 141.347, 141.400, 141.403, 141.407, and 154.12-2088;

(b) The certified rehabilitation credit permitted by KRS 171.397;

(c) The health insurance credit permitted by KRS 141.062;

(d) The unemployment credit permitted by KRS 141.065;

(e) The recycling or composting equipment credit permitted by KRS 141.390;

(f) The coal conversion credit permitted by KRS 141.041;

(g) The enterprise zone credit permitted by KRS 154.45-090, for taxable periods ending prior to January 1, 2008;

(h) The tax credit for cash contributions to investment funds permitted by KRS 154.20-263 in effect prior to July 15, 2002, and the credit permitted by KRS 154.20-258;

(i) The coal incentive credit permitted under KRS 141.0405;

(j) The research facilities credit permitted under KRS 141.395;

(k) The employer GED incentive credit permitted under KRS 151B.127;

(l) The voluntary environmental remediation credit permitted by KRS 141.418;

(m) The biodiesel credit permitted by KRS 141.423;

(n) The environmental stewardship credit permitted by KRS 154.48-025; and

(o) The clean coal incentive credit permitted by KRS 141.428.

(5) After the application of the nonrefundable credits in subsection (3) of this section, the refundable corporation estimated tax payment credit permitted by KRS 141.044 shall be allowed as a credit against the tax imposed by KRS 141.040.

SECTION 3. A NEW SECTION OF KRS CHAPTER 18A IS CREATED TO READ AS FOLLOWS:

(1) A full-time employee, as defined in KRS 18A.005, of the executive, judicial, or legislative branch of the state of Kentucky shall be allowed up to thirty (30) days of paid leave in each calendar year to use during those hours when the employee is absent from work because of the employee's donation of a human organ. An employee shall not be required to use sick leave or vacation time before being eligible for donor leave under this section. For purposes of determining seniority, pay or pay advancement, performance awards, and the receipt of any benefit that may be affected by a leave of absence, the service of the employee shall be considered uninterrupted by the leave of absence. A state employer may require verification of the organ donation procedure by a medical practitioner.

(2) For purposes of this section, "human organ" means any part of a human intestine, kidney, liver, lung, pancreas, or bone marrow.

Section 4. The provisions of Sections 1 and 3 of this Act shall be known as "Beth's Bill."


Page of

HB043510.100-1552 GA




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