SCS/SB 44 - The act allows for a ten thousand dollar state income tax deduction to be taken in the year in which a organ donation is made. Missouri drivers licenses will have a notice on the back of each license providing notice that Missouri allows a one-time ten thousand dollar state income tax deduction for organ donations.
The act defines which organs qualify for the deduction, as well as what expenses will be deductible. The deduction is not available for a part-year resident or a nonresident.
The act has an effective date of 1/1/06.