CT SB00003

Defines "organ" for tax purposes as human bone marrow or all or part of a human liver, pancreas, kidney, intestine, or lung, effective for taxable years commencing on or after January 1, 2017.

Allows taxpayers to deduct up to $10,000 in aggregate lost wages and medical, travel, and housing expenses incurred in connection with organ donation for transplantation occurring on or after January 1, 2017.

Entitles state employees who donate an organ on or after January 1, 2018 to up to 30 days of paid leave for recovery from donation.

Entitles state employees who donate bone marrow on or after January 1, 2018 to up to 7 days of paid leave for recovery from donation.

Requires state employees to provide at least 7 days' notice before taking donation-related leave when practicable, and permits employers to request physician verification of the donation and recovery period.