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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 2 HOUSE BILL 565 Committee Substitute Favorable 4/8/25 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 1 HOUSE BILL 565 Short Title:
Representatives Reeder, Potts, Shepard, and Huneycutt (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
March 31, 2025 A BILL TO BE ENTITLED AN ACT TO ALLOW RESIDENT TAXPAYERS TO ENROLL IN THE ORGAN AND TISSUE DONATION PROGRAM VIA THEIR INCOME TAX RETURN.
Health, if favorable, State and Local Government, if favorable, Rules, Calendar, and Operations of the House March 31, 2025 A BILL TO BE ENTITLED ANACTTOALLOWTAXPAYERSTOENROLLINTHEORGANDONATIONPROGRAM VIA THEIR INCOME TAX RETURN.
Article 4 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-153.8A.
Organ and tissue donor election on income tax returns.
(a) The income tax return form furnished by the Secretary under G.S.
105-153.8 shall include a section titled Organ and Tissue Donation Election, that allows a resident taxpayer to elect to become a donor in accordance with Part 3A of Chapter 130A of the General Statutes.
The organ and tissue donation section must:
(1) Provide the following options:
a.
A fillable check box followed bythe statement "Check here if resident taxpayer authorizes an organ and tissue donation in the event of death.
Resident taxpayer's date of birth (mm-dd-yyyy)__-__-____" b.
A fillable check box followed by the statement "Check here if spouse authorizes an organ and tissue donation in the event of death.
Spouse's date of birth (mm-dd-yyyy) __-__-____" (2) Explain the resident taxpayer and spouse, if applicable, is authorizing an anatomical gift of his or her organs, eyes, and tissue to take effect after the donor's death for the purpose of transplantation.
(3) Explain the resident taxpayer is not required to record a response to the organ and tissue donation election section to file an income tax return, pay taxes, or receive a refund.
(4) Describe the process for amending or revoking the resident taxpayer's or spouse's election to become an organ and tissue donor.
(b) The Secretary is authorized to request any information necessary from a resident taxpayer or spouse within the organ and tissue donation election section of the income tax return form to facilitate a resident taxpayer's or spouse's election as an organ and tissue donor in accordance with Part 3A of Chapter 130A of the General Statutes." SECTION 2.
105-2599(b) is amended by adding a new subdivision to read:
105-153.8 reads as rewritten:
"(56) To furnish the Department of Transportation, Division of Motor Vehicles, with the information of an individual who has elected to become an organ and tissue donor under G.S.
"§ 105-153.8.
105-153.8A for purposes of making an anatomical gift in accordance with Part 3A of Chapter 130A of the General Statutes." SECTION 3.
Income tax returns.
… (d1) Organ Donor Election.
– Theincome tax return form furnishedbythe Secretaryunder this section shall include a section allowing the filer to elect to become a donor in accordance with Part 3A of Chapter 130A of the General Statutes.
The return shall include language informing the filer of the anatomical gift process, including the process for amendingor revoking the donor's enrollment in the Revised Uniform Anatomical Gift Act.
…." SECTION 2.
*H565-v-2* General Assembly Of North Carolina Session 2025 "§ 130A-412.7.
"§ 130A-412.7.
105-153.8A.
105-153.8.
Anatomical gifts made by this method shall not include a donation of the donor's body.
… (c3) An election on an income tax return indicating that a donor has made an anatomical gift is valid upon the filing of the return and shall remain valid until the donor revokes such consent in the manner prescribed by G.S.
… *H565-v-1* General Assembly Of North Carolina Session 2025 (c2) An election on an income tax return indicating that a donor has made an anatomical gift shall remain valid until the donor revokes such consent in the manner prescribed by the Secretary of Revenue.
130A-412.8.
…." SECTION 3.
…." SECTION 4.
G.S.
20-43.2(c) reads as rewritten:
"(c) Personally identifiable information on a donor registry about a donor or prospective donor may not be used or disclosed without the express consent of the donor, prospective donor, or person that made the anatomical gift for any purpose other than to determine, at or near death of the donor or prospective donor, whether the donor or prospective donor has made, amended, or revoked an anatomical gift.gift, or to determine the statistical and demographic makeup of individuals who have and have not authorized an anatomical gift so organ procurement organizations may advocate for donation." SECTION 5.
SECTION 6.(a) By January 1, 2027, the Department of Revenue must adopt rules necessary to implement and administer the provisions of this act.
SECTION 4.
SECTION 6.(b) This section is effective when it becomes law.
This act is effective for tax returns for taxable years beginning on or after January 1, 2026.
SECTION 7.
Page 2 House Bill 565-First Edition
Except as otherwise provided, this act is effective on January 1, 2027, and for tax returns for taxable years beginning on or after January 1, 2027.
Page 2 House Bill 565-Second Edition
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