Section 59-10-1015 - Definitions - Tax credit for live organ donation expenses - Rulemaking authority(1) As used in this section:(a) "human organ" means: (i) human bone marrow; or(ii) any part of a human: (b) "live organ donation" means that an individual who is living donates one or more of that individual's human organs: (i) to another human; and(ii) to be transplanted: (A) using a medical procedure; and(B) to the body of the other human; and(c)(i) "live organ donation expenses" means the total amount of expenses:(A) incurred by a claimant; and(B) that: (I) are not reimbursed to that claimant by any person;(II) are directly related to a live organ donation by: (Bb) another individual that the claimant is allowed to claim as a dependent in accordance with Section 151, Internal Revenue Code; and(ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define "lost wage."(2) For taxable years beginning on or after January 1, 2005, a claimant may claim a nonrefundable tax credit: (a) as provided in this section;(b) against taxes otherwise due under this chapter;(c) for live organ donation expenses incurred during the taxable year for which the live organ donation occurs; and(d) in an amount equal to the lesser of:(i) the actual amount of the live organ donation expenses; or(3) If the amount of a tax credit under this section exceeds a claimant's tax liability under this chapter for a taxable year, the amount of the tax credit that exceeds the claimant's tax liability may be carried forward for a period that does not exceed the next five taxable years.Amended by Chapter 382, 2008 General Session.