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26-51-2103. Income tax deduction for human organ donation — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-2103. Income tax deduction for human organ donation — Definition.
(a) As used in this section, “human organ” means all or part of a human's liver, pancreas, kidney, intestine, lung, or bone marrow.
(b) In computing net income, a taxpayer may deduct up to ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent who is claimed under § 26-51-501, donates one (1) or more of his or her human organs to another human for human organ transplantation.
(c) A deduction that is claimed under subsection (b) of this section may only be claimed in the taxable year in which the human organ transplantation occurs.
(d)(1) A taxpayer may claim the deduction under subsection (b) of this section only one (1) time in his or her lifetime.
(2) The deduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and are related to the human organ donation of the taxpayer or the taxpayer's dependent:
(A) Travel expenses;
(B) Lodging expenses;
(C) Lost wages; and
(D) Medical expenses.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-2103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-2103
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e6b90e6140b30d697851bf4f819752179eb6f5eb07543e296a5877219ac9dd58
Source location: content.xml paragraph 16684
Stored source content
26-51-2103. Income tax deduction for human organ donation — Definition.
(a) As used in this section, “human organ” means all or part of a human's liver, pancreas, kidney, intestine, lung, or bone marrow.
(b) In computing net income, a taxpayer may deduct up to ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent who is claimed under § 26-51-501, donates one (1) or more of his or her human organs to another human for human organ transplantation.
(c) A deduction that is claimed under subsection (b) of this section may only be claimed in the taxable year in which the human organ transplantation occurs.
(d)(1) A taxpayer may claim the deduction under subsection (b) of this section only one (1) time in his or her lifetime.
(2) The deduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and are related to the human organ donation of the taxpayer or the taxpayer's dependent:
(A) Travel expenses;
(B) Lodging expenses;
(C) Lost wages; and
(D) Medical expenses.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-501. Personal tax credits — Definitions.
(a) There shall be deducted from the tax after the tax shall have been computed as set forth in the Income Tax Act of 1929, § 26-51-101 et seq., a personal tax credit as follows:
(1)(A) For a single individual, the adjusted individual credit.
(B) However, a taxpayer who was blind or deaf at any time during the income year shall be entitled to an additional tax credit of twenty dollars ($20.00).
(C) A single individual who is deaf-blind shall be entitled to an additional tax credit of forty dollars ($40.00).
(D) A single individual of sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00);
(2)(A)(i)(a) For the head of household, surviving spouse, or a married individual living with husband or wife, the adjusted joint credit.
(b) A husband and wife living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax.
(ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which a husband and wife can elect to file jointly or separately on the same return.
(B) However, in the event that the husband or wife shall be sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00).
(C) However, any husband or wife filing a separate return on a separate tax form shall receive the adjusted individual credit on each return so filed, but if the husband or wife is sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shal
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-501
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-501. This identifies an authority to review, not proof of applicability.