HARRISBURG – Senator Lynda Schlegel Culver (R-27) announced today that the Senate Finance Committee has approved Senate Bill 124, bipartisan legislation she is co-prime sponsoring with Senator Lindsey Williams (D-38), to provide targeted tax relief for Pennsylvanians who choose to become living organ donors.
Senate Bill 124 would allow a living organ donor to deduct up to $10,000 in unreimbursed expenses related to organ donation, including travel, lodging, lost wages, and medical expenses. The deduction may only be claimed once in a lifetime, and cannot reduce taxable income below zero.
An amendment was also adopted in committee to allow the deduction to be claimed either in the tax year when the transplant occurs or in the tax year when eligible expenses are incurred. This added flexibility addresses real-life timing situations, such as when a donation occurs late in the year but lost wages or medical costs carry into the next tax year. The amendment also adjusts the effective date so the deduction applies to tax years beginning after December 31, 2025.
“Living organ donors step forward to save lives, and they should not be left to shoulder unavoidable costs for doing the right thing,” Culver said. “This bill is carefully limited, but it can make a real difference for Pennsylvanians who want to help someone else and face out-of-pocket expenses in the process.”
Culver, a beneficiary of a living organ donor herself, said living donation can reduce transplant wait times and improve outcomes, while also reducing long-term costs associated with chronic conditions like kidney disease.
“Senate Bill 124 is a practical, bipartisan step that supports generosity and removes a barrier we know exists,” Culver said. “I’m grateful to Senator Williams for partnering as co-prime sponsor and to the members of the Finance Committee for moving this forward.”
“Like Senator Culver, and so many across Pennsylvania, my family and friends have been touched by the need for organ donation,” Senator Williams said. “One of my friends is a living donor. Her donation went to the child of another friend. And my uncle suffered from kidney disease for years. Unfortunately, he was unable to receive a transplant and was on dialysis for years before his passing. Kidney disease—and its treatment—can be extremely isolating, expensive, time-consuming, and exhausting for individuals and their families. But living donors can make a real difference. This legislation is a spark of hope for the nearly 6,000 Pennsylvanians on the transplant waiting list. Because if only a tiny percent of adults find it a little easier to become a living donor, we could eliminate our transplant waitlist entirely.”
Senate Bill 124 now heads to the full Senate for consideration.
Contact:
Culver: Sam Clepper
Williams: Megan Winters