Idaho Admin. Code r. 35.01.01.775

Current through September 2, 2024
Section 35.01.01.775 - CREDIT FOR LIVE ORGAN DONATION EXPENSES

Section 63-3029K, Idaho Code

01.Live Organ Donation Expenses. Qualifying expenses is to be directly related to a live organ donation by the taxpayer or by a dependent of the taxpayer and includes the following:
a. The unreimbursed cost of travel paid by the taxpayer to and from the place where the donation operation occurred.
b. Unreimbursed lodging expenses paid by the taxpayer.
c. Wages or other compensation lost because of the taxpayer's absence from work during the donation procedure and convalescence.

Idaho Admin. Code r. 35.01.01.775

Effective April 6, 2023