Living Donor Laws:
Federal and State by State
Updated January 2022

American Transplant Fountain (ATF)’s mission is to save lives by reducing thegrowing list of women, men, and children who are waiting for a transplant. We do
this by maximizing living organ donation, which is the most effective way to fulfill
our mission. ATF provides a three-tiered approach with educational, emotional, andfinancial support for living donors, transpant patients, and their families acrosss thecountry, with a specific focus on Colorado.

Please visit www.americantransplantfoundation.org
to learn about our advocacy work and how you can get involved.

1Federal Legislation for Living Donation
NOTE: While we strive to have this documented updated to the best of our knowledge, please do yourown research to ensure accuracy based on your area/situation.
For more details about each law, click the bill number following the description (ex. (§39.20.275))

Legislation

Description

Reimbursement of

A new rule effective October 2020 expands the scope oftravel and subsistence expenses

qualified reimbursable expenses incurred by living organ donors

incurred toward living organ

to include travel, lodging, meals, and now subsistence expenses

donation (42 U.S.C. 274f)

such as lost wages, child-care and elder-care expenses.
The donor can’t be reimbursed if they can be reimbursed forthese expenses from any of the following sources: (1) Any statecompensation program, an insurance policy, or any federal orstate health benefits program; (2) an entity that provides healthservices on a prepaid basis; or (3) the recipient of the organ.

Organ Donor Leave Law

Federal employees are allotted 30 days paid leave to donate(Public Law 106-56)

their organs and 7 days to donate bone marrow.

Social Security Act

Any individual who donates a kidney for transplant surgery shall(Section 1881[42 U.S.C. 139 rr](D))

be entitled to benefits under parts (A) and (B) of this title withrespect to such donation.

Organ Donation

The Secretary may award grants to States, transplant centers,

Recovery & Improvement Act

qualified organ procurement organizations or other public or(P.L. 108-216 Sec. 3&4)

private entities for the purpose of providing reimbursement oftravel and other expenses incurred by individuals toward making
living donations of their organs
The Secretary shall provide grants to establish public education
programs increasing awareness about organ donation, studied
to increase organ donation and recovery rates, and other efforts
to increase organ donor awareness and outreach.

2The Omnibus

Requires that states have written standards with regard to

Reconciliation Act of 1985

coverage of organ transplants in order to qualify for federal(Public Law 99-272)

payments under Title XIX of the Social Security Act.

National Organ

Established the Organ Procurement and Transplantation

Transplant Act

Network (OPTN) to form the national registry for organ matching(NOTA) (42 USC §274)
Living Donor

While some states already have Living Donor Protection Laws,

Protection Act ofa bill was introduced to Congress in February of 2021. This bill

2021* (H.R 1255)

would prohibit all life, disability, and longterm care insurance
providers from discriminating solely on living donor status. The
act would also include living donors under the Family Medical
Leave Act (FMLA).
*The bill has not yet been passed.

3

State Legislation for Living Donation
State

State Tax Deductions& Credits(Note: most legislation applies
to only state and federal
employees)

State Living
Donor
Protection
Laws

A permanent state employee(with at least one year ofstate service) may be granted
living donor leave, with pay.
The employee may receive
up to 30 days to donate anorgan and up to seven days todonate bone marrow (Bill link
unavailable, contact Alabama
State Personnel Department).

Alabama

N/A- There is no state income
tax in Alaska.
AlaskaArizona

Arkansas

Donor Leave Laws
and Other Assistance

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction tocover the unreimbursed costof travel, lodging, lost wages,
and medical expenses while
the taxpayer or one of theirdependents donated an organ
or bone marrow (§26-512103)

4

State employees (working
30 or more hours per week)
are allowed a minimum of
40 hours and a maximum of
80 hours of paid leave forscreening, organ donation,and bone marrow donation.
(§39.20.275)
State employees are allowed
up to 30 days paid leave fororgan donation and 5 days
for bone marrow donation.
(§41706, R2-5A-B609)

Prohibits a life,
disability or longterm care insurer
from unfairly
discriminating
against a livingorgan donor(SB 1100)

State
and
public-school
employees are allowed up
to 30 days of paid leave fororgan donation and up to
7 days paid leave for bonemarrow. (§21-4-215)

Prohibits a life,
disability or longterm care insurer
from unfairly
discriminating
against a livingorgan donor (§2366-206)

Private employers (with one
or more employees) must

If a private employer grants
an employee paid leave, theemployer is entitled to a tax
credit of 25% of the regularsalary of the employee during
their leave (up to 90 days)(§11-3-205)

California

Living Donor Support Act:
Employers may take a tax
credit equal to 35% of wages
paid to an employee or
temporary replacement help
for an employee on paid leave
for organ donation (up to 10
days or hourly equivalent).
(HB18-1202)
Colorado

grant organ donors unpaid
leave up to 90 days. (§11-3205)

State employees, including
education employees, areallowed up to 30 days of paid
leave for organ donation and
5 days for bone marrow
donation if they haveexhausted all available sickleave. (§19991.11)
Private employers (with morethan 15 employees) must
grant up to 30 days of paid
leave for organ donation and
5 days for bone marrow
donation. Employers may
require employees use up to
two weeks of earned but
unused sick leave, vacation,or paid time off for organ
donation. (§ 1510)

Prohibits
discrimination
against livingorgan donors
in life,disability, or
long-term careinsurance andprovides anadditional (upto 30 days) of
unpaid leave
for organ
donation(AB1223)

State employees are entitled
to up to two days of paid
leave per fiscal year, cannot
be accumulated. (§24-50104(7)(b))

Living Donor
Insurance Act:
Prohibits alife, disability,
longterm care,and healthinsurer*from unfairly
discriminating
against a livingorgan donor(HB19-1253)*Health insurance is
now included in thisnew law. Thank you
to all the volunteers
who helped ATF
advocate to get it
passed!

5

Connecticut

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction tocover the unreimbursed costof travel, lodging, lost wages,
and medical expenses while
the taxpayer or one of theirdependents donated an organ
or bone marrow (§229-12701)

In addition to unpaid leave,
State employees are allowed
up to 15 days of paid leave
for organ donation and up to
7 days of paid leave for bonemarrow donation (§5-248K)
Privateemployers
must
provide up to 16 weeks of
nonpaid medical leave within
any two-year period for organ
and bone marrow donation(§557:31-51ll)
State employees, teachers,
and school employees areentitled to up to 30 days of
paid leave for organ donation
and 7 days for bone marrow
donation. (§5122; §1318B)

DelawareDistrict ofColombia

If a private employer offersa donor paid leave, they may
claim a tax credit equal to
25% of a donor’s salary during
a period of up to 30 days fororgan donation and 7 days forbone marrow donation (§47–
1807.08)

FloridaNot applicable (there is nostate income tax in Florida)

Georgia

State employees are entitled
to up to 24 weeks of nonpaid medical leave within
any twoyear period for organ
and bone marrow donation(§67:5-248a)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction tocover the unreimbursed costof travel, lodging, lost wages,
and medical expenses while
the taxpayer or one of theirdependents donated an organ
or bone marrow (§48- 727)

6City employees are allowed
up to 30 days of paid leave fororgan donation and 7 days forbone marrow donation (§1–
612.03b)State employees are allowed
up to 30 days of paid leave
for organ donation and 7 days
for bone marrow donation.
(§4520-31)

In 2019 passed
The Living Donor
Protection Act,
which prohibits
insurers fromdiscriminating
against living
donors H.R.
1124 andS. 511
Certain healthinsurance
policies mustcover testing forpotential bonemarrow donors(§38a492o)

State or county employees areallowed up to 30 days of paid
leave for organ donation and
7 for bone marrow donation(§78-23.6)
Private employers with 50+
employees must offer up
to 30 days of paid leave fororgan donation. Donors canbe required to take unused
leave as a condition of thisbenefit. This benefit cannot
be used concurrently with the
Family and Medical Leave Act.
(SB1233)

HawaiiFull time state employees areallowed up to 30 days of paid
leave for organ donation and
5 for bone marrow donation.
(§67-5343)

Prohibits
discrimination
against livingorgan donors inlife, disability, or
long-term careinsurance (§411852)

Illinois

All employees (public andprivate) are entitled to up to
30 days of paid leave in any
12month period to be anorgan donor, up to 30 days
paid leave in any 12-month
period to donate bonemarrow, and up to one-hour
to donate blood. (§5 ILCS
327/20)Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance. (HB
2847)

IndianaState employees are allowed
up to 30 days of paid leave fororgan donation and 5 days forbone marrow donation (§41516-8)

Idaho

Iowa

Up to $5,000 Organ Donation
Tax Credit (not deduction):
A taxpayer may take a tax
deduction for themselves,or a dependent, to cover theunreimbursed expenses fororgan or bone marrow
donation. (§63-3029K)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction tocover the unreimbursed costof travel, lodging and lost
wages for organ donation.
(§422.7(44))

7State employees are allowed
up to 30 days of paid leave fororgan donation and 5 days forbone marrow donation(§70A.39)

KansasUp to $5,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed costof travel, lodging and medical
expenses for organ donation
or bone marrow donation(§79-32,117(c)(xxi))

KentuckyLouisiana

Up to $7,200 Organ Donation
Tax Credit (not deduction): A
taxpayer may take a credit up
to 72% of the unreimbursed
cost of travel, lodging, and lost
wages because of donation by
the taxpayer or their spouse.
(§47:297(N)(1))
EmployerTax
Credit:Employers may take a tax
credit equal to 25% of wages
paid to an employee on leave
for bone marrow donation.
(§47:287.758)

State employees are allowed
up to 30 days of paid leave fororgan donation and 7 days forbone marrow donation.
(EO2001-02)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance.
(HB2041(7)(C)(e))

All government employees
are eligible to take up to 30
days a year of paid leave fordonating organs and 5 days
for bone marrow donation.
(HB 46- Passed byHouse,
Received in Senate)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance.
(H.B. 75)

State, local, and private
employer (who employs 20
or more employees) shall
grant paid leaves of absence
to an employee (working >20
hours/week) who donatesbone marrow. Length of theleaves shall be determinedby the employee, but may
not exceed forty work hours,
unless agreed to by theemployer. (§40:1263.4)

Every employee who has
been employed by the same
employer for 12 consecutive
months is entitled to up to 10
work weeks of family medical
leave, which includes the
donation of an organ, in any
2 years unless employed ata permanent work site withfewer than 15 employees.
(§26-7-6A-844)

Maine

8

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance.
(§24-A2159)

Maryland

Massachusetts

Up to $10,000 Organ Donation
Tax Credit: A taxpayer may takea credit for the unreimbursed
cost of travel, lodging, childor elder care, medication andlost wages and because of
donation. (SB 651)

State employees are allowed
up to 30 days of paid leave fororgan donation and 7 days forbone marrow donation. (§91106)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer may
take a tax deduction to cover
the unreimbursed cost of
travel, lodging and lost wages
for organ donation. (62§3(B)(a)(16))

State, county, and certain
municipal employees may
take a paid leave of absenceof not more than 30 days ina calendar year to serve as asolid organ donor. (§149:33E)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer may
take a tax deduction to cover
the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (290.0132§13)

Employers(with
20+
employees)
must
grant
employees (working 20+
hours per week) paid leave up
to 40 work hours for organ
and bone marrow donation.
(§181.9456)

Employees(working
for
employers of at least 15
individuals) are entitled to up
to 60 days unpaid leave fororgan donation and 30 days
for bone marrow donation.
(HB 1284)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance.
(HB 1284)

MichiganMinnesota

Employers meeting the above
qualifications must grant
unpaid leave up 12 weeks
for organ donation. HF 1969((for 2021-2022 session- notyet passed)

Mississippi

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer may
take a tax deduction to cover
the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§27- 7-18)

9State employees are entitled
to up to 30 days of paid leavein any twelve-month period
for organ and/or bone marrow
donation (§25-3-103)

Prohibits healthcarriers fromdiscriminating
against individuals
solely basedon living donor
status HF 1969
(Introduced- Not
yet passed)

State employees are entitled
to up to 30 days of paid leave
for organ donation and 5 days
for bone marrow donation.
(§105.266)

Missouri

Prohibits
discrimination oflive donors by any
form of insurance
SB 551Montana
Employers are encouraged
to provide paid leave to an
employee who donates bonemarrow. (§71-4820)

Nebraska

NevadaNew
Hampshire

Not applicable (Noincome tax in Nevada)state

Not applicable (No state
income tax in New Hampshire)
Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation.(§54A:3-10)

New Jersey

New Mexico

State employees are entitled
to up to 30 days of paid leave
for organ donation and 5 days
for bone marrow donation.
(§11A:6-5.2)

Employer Tax Credit: Employers
may take a tax credit equal
to 25% of wages paid to an
employee on leave for organ orbone marrow donation for up
to 30 days. (§54:10A-5.45)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§7- 2-36)

10

Prohibits
discrimination
against livingorgan donors
in relation tolife, health, andand long-termcare insurance.
(NJA3199)
Temporary
Disability
Benefits law(TDB) hasbeen amended
to provide
jobprotected
leave toemployees who
donate an organ
or bone marrow.
(TDB)

State employees are allowed
20 days of paid leave fororgan and bone marrow
donation, after using their (ordonated) leave. (§24-28-3)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer may
take a tax deduction to cover
the unreimbursed cost of
travel, lodging and lost wages
for organ donation. (§612(c)(38)(A))

State employees are allowed
30 days paid leave for organ
donation and 7 days for bonemarrow donation (§202-b)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§57- 38-30.3(2)(j))

State employees are entitled
to up to 20 days of paid leave
for organ and bone marrow
donation, after using their (ordonated) leave. (§54-06-14.4)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§5747.01(A)(25))

Full time state employees areallowed 30 days of paid leavefor donation of a kidney or
portion of their liver. They arealso allowed up to 56 hoursof paid leave for bone marrow
donation (§124.139)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-termcare insurance.
(HB 188-In
Committee)

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (68§2358(E)(20))

State employees are allowed
30 days paid leave for organ
donation and 5 days forbonemarrow
donation.
(74§8402.20B)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-termcare insurance.
(SB704)

New York

Privateemployers(withmore than 20 employees on
at least one site) must grant
employees (working morethan 20 hours per week) up
to 24 hours leave to donatebone marrow. (§202-A)

Prohibits
discrimination
against livingorgan donors
in life, accident,
and healthinsurance;
authorizes FMLA
for donors;
and directs
the creation ofmaterials relating
to the benefitsof being a livingorgan donor.
(ICS§25-2616,
WKC§9-201,
PBH§43B4365)

North Carolina

North Dakota

Ohio

Oklahoma11

Private (and Public) employers
must
grant
employees(working 20+ hours perweek) already accrued paid
leave up to 40 work hours
for bone marrow donation.
(§659A.312)

OregonCertain
employeesareentitled to up to 60 days of
unpaid leave for living organ
donation. (SB796)
Employer Tax Credit: Employers
may take a tax credit equal to
the wages paid to an employee
on leave for organ donation,and temporary employees
hired. (72 §8803)

Pennsylvania

Beginning in June 2021,
Living Donor Protection Act
will provide Pennsylvania
employees up to 12 weeks ofleave if they (1) work 1,250
hour during the 12 months
prior to start of leave (2) work
for a covered employer(3) work at a location where
50 or more employees workwithin 75 miles (4) haveworked for the employer for
12 months P.L. 39 No.11
All public and private
employees are entitled to
up to 5 working days of paid
leave for organ and bonemarrow donation. (HB153)

Rhode Island

Up to $10,000 Organ Donation
Tax Deduction: A donor may
take a tax deduction to cover
the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§44- 30-12(c)(7))
State employees are allowed
30 days of paid leave fororgan donation. (§8-11-65)

South Carolina

Private employers (with morethan 20 employees on at least
one site) may offer employees

12

Prohibits
discrimination
against livingorgan donors
in life, disability,
health or
longterm careinsurance.
(SB796)

Prohibits
discrimination
against livingorgan donors
in life, disability,
health or
longterm careinsurance,
authorizes FMLA
for donors;
and directs
the creation ofmaterials relating
to the benefitsof being a livingorgan donor.
P.L. 39 No. 11(working more than 20 hours
per week) up to 40 hours of
paid leave for bone marrow
donation. (§44-43-80)
South Dakota

Not applicable (No state
income tax in South Dakota)

Tennessee

Not applicable (No state
income tax in Tennessee)
stateState employees are allowed
30 days of paid leave fororgan donation and 5 days
for bone marrow donation.
(§661.916)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance (H.B.
317)

Utah

Up to $10,000 Organ Donation
Tax Credit (not deduction): A
donor may take a tax credit tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§59-101015)

State employees are allowed
up to 30 days of paid leave fororgan donation and 7 days
for bone marrow donation(§6719-14.5)

Prohibits aninsurer fromdiscriminating
against a livingorgan donor
31A-22-655

Vermont

Up to $5,000 Organ Donation
Tax Credit: taxpayer may claim
a credit up to $5,000 against
his or her income tax liability
as for live organ donation
expenses incurred during thetaxable year in which the liveorgan donation occurred. (HB
305-Pending)Bill proposed in January
2021 to provide leave fororgan or tissue donors under
Vermont’s
Parental
andFamily Leave Act. Stuck In
committee as of 01/2021,
may continue on in 2022. VT
H0041

Prohibits
discrimination
against livingorgan donors
in life, insurance(VT H0041-In
committee)

Full time state employees
are allowed up to 30 days of
paid leave for organ. (§ 2.22821.1)

Virginia

Up to $5,000 Organ and Tissue
Donation Tax Deduction: A
donor may take a tax deduction
for unreimbursed out of pocket
expenses directly related to the
donation that arose within 12
months of donation, provided
the donor has not taken a
medical deduction with theprovisions of IRS Code § 213.
A bone marrow donor may
deduct the fee for initial

Not applicable (Noincome tax in Texas)
Texas

13

screenings. (§58.1-322.03 (13))
Not applicable (No state
income tax in Washington)
Washington

State employees are allowed
up to 5 days of paid leave per
two years for organ or bonemarrow donation. (EO02-01)

Full time state employees
are allowed up to 120 hoursof paid leave for kidney andliver donation. They are also
allowed up to 56 hours of
paid leave for bone marrow
donation. (§29-6-28 (a)(b))
The legislature encourages
political subdivisions andprivate employers to grant
fulltime
employees
paid
leave similar to the paid leave
granted to full-time state
employees. (§29-6-28 (e))

West Virginia

Wisconsin

Up to $10,000 Organ Donation
Tax Deduction: A taxpayer
may take a tax deduction forthemselves, or a dependent, tocover the unreimbursed cost of
travel, lodging and lost wages
for organ or bone marrow
donation. (§71.05(10)(I))

Wyoming

Not applicable (No state
income tax in Wyoming)

14

State employees are allowed
up to 30 days of paid leave fororgan donation, and 5 days
for bone marrow donation.
(§230.35(2d))
An employee is entitled up
to six weeks of unpaid leave
for organ donation. To be
eligible, the employee musthave worked with the same
employer for 52 weeks andthe employer must have atleast 50 employees. (Wis.
Stat. § 103.11)

Prohibits
discrimination
against livingorgan donors
in life, disability,
or long-term careinsurance. SB
5003

15

Resources:• Selected Statutory and Regulatory History of Organ Transplantation:• Financial Resource Guide• 2021 Living Donor Protection Report Card

Please email support@americantransplantfoundation.org for any
questions and suggestions related to this document16