New Mexico § 7-2-36 Deduction; expenses related to organ donation

New Mexico Statutes

§ 7-2-36 — Deduction; expenses related to organ donation

New Mexico § 7-2-36

Ch. 7Taxation

Art. 2Income Tax General Provisions

This text of New Mexico § 7-2-36 (Deduction; expenses related to organ donation) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-2-36 (2026).

Text

A. A taxpayer may claim a deduction from net income in an amount not to exceed ten thousand dollars ($10,000) of organ donation-related expenses, including lost wages, lodging expenses and travel expenses, incurred during the taxable year by the taxpayer or the taxpayer's dependent as a result of the taxpayer's or dependent's donation of a human organ to another person for transfer of that human organ to the body of another person. B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the deduction provided by this section that would have been allowed on a joint return. C. For the purposes of this section:

(1)"dependent" means "dependent" as defined by Section 152 of the Internal Revenue Code, as th

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A. A taxpayer may claim a deduction from net income in an amount not to exceed ten thousand dollars ($10,000) of organ donation-related expenses, including lost wages, lodging expenses and travel expenses, incurred during the taxable year by the taxpayer or the taxpayer's dependent as a result of the taxpayer's or dependent's donation of a human organ to another person for transfer of that human organ to the body of another person. B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the deduction provided by this section that would have been allowed on a joint return. C. For the purposes of this section: (1) "dependent" means "dependent" as defined by Section 152 of the Internal Revenue Code, as that section may be amended or renumbered; and (2) "human organ" means all or part of a heart, liver, pancreas, kidney, intestine, lung or bone marrow.