State Resources

A tax deduction reduces your taxable income, which in turn reduces the amount of your income that is subject to taxation. In other words, it lowers the portion of your income that is used to calculate how much you owe in taxes. Deductions are typically based on eligible expenses or contributions you've made during the tax year. For example, if you have a gross income of $50,000 and you qualify for a $5,000 tax deduction, your taxable income becomes $45,000. This means you'll be taxed $45,000 instead of $50,000, which can lead to a lower overall tax bill.

A tax credit is a direct reduction of the amount of taxes you owe. It's a dollar-for-dollar reduction in your tax liability. Tax credits are often tied to specific actions or circumstances, such as having children, pursuing education, or investing in renewable energy. For instance, if you owe $10,000 in taxes and you're eligible for a $2,000 tax credit, your tax liability will be reduced to $8,000 after applying the credit. In the United States, certain expenses related to organ donation can be tax-deductible, but the rules and qualifications are state specific.

The expenses you're claiming must be unreimbursed. In other words, you must have paid for these expenses out of your own pocket, and they shouldn't have been covered by insurance or any other reimbursement. Unreimbursed expenses are specific to the legislation your state has passed. Examples of unreimbursed expenses are child care, lodging, food, or other out of pocket expenses paid for by the living donor.

The expenses you're deducting must be directly related to the organ donation process and considered medically necessary. This could include costs like transportation, lodging, and meals for you and a companion, if required for the donation process.

If you meet the criteria for a deduction or credit, it's essential to keep thorough records of all expenses related to the organ donation. This includes receipts, invoices, and any documentation that verifies the expenses you're claiming. Proper documentation is crucial. Please reach out to nkfadvocacy@kidney.org if you have any questions.

NKF is committed to ensuring access to care for patients with end-stage renal disease (ESRD) regardless of immigration status. This is a complex issue that varies significantly from state to state. In the United States, emergency medical treatment is generally provided to individuals regardless of their immigration status. However, access to ongoing, non-emergency medical care for undocumented individuals is variable. The Emergency Medical Treatment and Labor Act (EMTALA) requires that hospitals with emergency departments provide necessary stabilizing treatment to individuals, regardless of their ability to pay or immigration status. ESRD patients might be eligible for emergency Medicaid, which covers emergency medical conditions, but the coverage for ongoing maintenance dialysis can be limited.

Hospital policies regarding the provision of non-emergency care to undocumented patients can vary. Some hospitals might provide care on a humanitarian basis, while others might have more restrictive policies due to financial considerations or legal interpretations.

Some states and localities have established programs or policies to ensure access to essential healthcare services, including dialysis, for undocumented individuals. These programs can vary widely.

Some charitable and nonprofit organizations might provide assistance to individuals who need medical treatment but lack proper documentation. These organizations might help coordinate care, provide financial assistance, or connect patients with available resources.

Community health centers and clinics often prioritize providing care to underserved populations, which could include undocumented individuals. These centers might have more lenient policies regarding providing medical care to individuals without documentation.