MI HB4882

Allows taxpayers to claim a one-time tax credit for live organ donation expenses for tax years beginning January 1, 2020 and after.

Credit amount equals the lesser of actual live organ donation expenses incurred or $5,000.

Non-refundable credit—excess amounts that exceed tax liability cannot be refunded to the taxpayer.

Eligible expenses include unreimbursed costs directly related to live organ donation by the taxpayer or their dependent, including travel, lodging, and lost wages as defined by department rules.

Defines "live organ donation" as a living individual donating one or more human organs to another person for transplant.