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Session of 2000
          HOUSE BILL No. 2613           By Representative Sloan           1-11          

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10             AN  ACT providing for tax credits for certain anatomical donations.
11      
12       Be it enacted by the Legislature of the State of Kansas:
13             Section  1. (a) For all taxable years commencing after December 31,
14       1999, there shall be allowed as a credit against the tax liability of an
15       individual imposed under the Kansas income tax act, an amount equal to:
16       (1) $10 per pint of blood or derivatives or products thereof donated during
17       a taxable year to a nonprofit blood, tissue or organ bank; or (2) $300 for
18       the donation during a taxable year of one or more body parts, other than
19       blood, to a bank or storage facility or hospital, as such terms are defined
20       by K.S.A. 65-3209, and amendments thereto. If the amount of the tax
21       credit allowed by this section exceeds the taxpayer's income tax liability
22       for such taxable year, the amount thereof which exceeds such tax liability
23       may be carried over for deduction from the taxpayer's income tax liability
24       in the next succeeding taxable year or years until the total amount of the
25       tax credit has been deducted from tax liability.
26             (b) As an alternative to the income tax credit allowed under subsec-
27       tion (a)(2), there shall be allowed as a credit against the tax liability of the
28       estate of an individual imposed under the Kansas estate tax act, an amount
29       equal to $300 or the tax liability amount, whichever is less, for the do-
30       nation of one or more body parts to a bank or storage facility or hospital,
31       as such terms are defined by K.S.A. 65-3209, and amendments thereto.
32        Sec.  2. This act shall take effect and be in force from and after its
33       publication in the statute book.