Notice Number:14-03
Tax Type:Individual Income Tax
Brief Description:Expenses Related to Human Organ Donation
Approval Date:07/01/2014


Notice 14-03

Expenses Related To Human Organ Donation
(July 1, 2014)

During the 2014 Legislative Session Senate Bill 265 was passed and signed into law. Section 3 of the Bill amends K.S.A. 79-32,117, which concerns addition and subtraction modifications for Kansas income tax purposes, to provide a subtraction modification for certain expenses related to the donation of human organs for transplantation into another person. Specifically, new subsection (c)(xxi), provides:

Senate Bill 265 is effective July 1, 2014. At this time it appears the cost of implementing this provision will not exceed $20,000 and that this modification will be available when individual income tax returns are filed for tax year 2014. Before filing an individual income tax return for tax year 2014, however, please check the instructions for confirmation that the modification is available.

Please note that the amendment to K.S.A. 79-32,117 found in Senate Bill 265 was later included in House Bill 2143. This House Bill is a reconciliation bill. A reconciliation bill is used when a statute is amended in two or more separate bills. K.S.A. 79-32,117 was included in the reconciliation bill because it was amended by section 3 of Senate Bill 265 and by section 6 of House Bill 2057.

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614

Date Composed: 06/05/2014 Date Modified: 06/05/2014