1. (a) Oklahoma resident individuals (or their dependents) who donate one or more human organs while living, may deduct up to Ten Thousand Dollars ($10,000.00) of un-reimbursed expenses from Oklahoma adjusted gross income to arrive at Oklahoma taxable income.
2. (b) "Human organs" mean all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow.
3. (c) The deduction is allowed only one time and may be claimed only for un-reimbursed expenses that are incurred by the individual and related to the organ donation of the individual in the taxable year in which the transplant occurs.

Added at 25 Ok Reg 2056, eff 7-1-08