PA HB422

Taxpayers may deduct up to $12,000 from Pennsylvania personal income tax for unreimbursed expenses related to donating a human organ (liver, pancreas, kidney, intestine, lung, or bone marrow) by themselves or a dependent

Eligible expenses include travel, lodging, lost wages, and medical expenses that are not reimbursed by other sources

Deduction can only be claimed once per taxpayer's lifetime, in the tax year the transplantation occurred, and cannot reduce taxable income below zero

Applies to tax years beginning after December 31, 2025