HARRISBURG – Legislation has been introduced providing for a personal state tax deduction for uncovered expenses incurred by a living organ donor during the organ donor process. An organ donation recipient’s insurance will pay the costs of the medical procedures required for the donor, but the other expenses are the donor’s responsibility. House Bill 127 would cap the deduction at $10,000 per donation. At least 10 other states have laws which provide some tax incentive for living donors. Living donation occurs when a living person donates an organ for transplantation. Living donors may be blood relatives, emotionally related individuals or altruistic strangers. According to the U.S. Department of Health and Human Services, there were 337 living organ donations made in Pennsylvania last year.