Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition is hereby amended by inserting at the end thereof the following subsection:- (a) If an individual donates a qualified life-saving organ of such individual for transplantation into another individual during the taxable year, there shall be allowed as a credit against the tax imposed under this section for the taxable year an amount equal to the sum of: “(1) costs paid by the taxpayer in connection with such transplantation, “(2) travel, lodging, and other logistical expenses, “(3) medical expenses related to donation and follow-up care, “(4) paperwork or legal costs related to donation, and “(5) any lost wages of the individual in connection with such transplantation. and shall not exceed $5,000. (b) “Qualified life-saving organ” shall include the kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof.
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