IDAPA 35.01.01.775
Credit For Live Organ Donation Expenses (Rule 775)
Section 63-3029K, Idaho Code 01. Live Organ Donation Expenses. Qualifying expenses is to be directly related to a live organ donation by the taxpayer or by a dependent of the taxpayer and includes the following: (4-6-23) a. The unreimbursed cost of travel paid by the taxpayer to and from the place where the donation operation occurred. (4-6-23) b. Unreimbursed lodging expenses paid by the taxpayer. (4-6-23) c. Wages or other compensation lost because of the taxpayer’s absence from work during the donation procedure and convalescence. (4-6-23) 776. -- 784. (RESERVED)