1.426 -Expenses of Human Organ Transplant

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.426	Expenses of Human Organ Transplant Massachusetts allows the expenses incurred in the donation of a human organ to be deducted from taxable income. Origin: M.G.L. c. 62, S. 3 (a) (16) Estimate: $0.5	N.A.	N.A.	0.5	0.5	0.5

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.