Arkansas Code Title 26. Taxation § 26-51-2103. Income tax deduction for human organ donation

(a) As used in this section, “human organ” means all or part of a human's liver, pancreas, kidney, intestine, lung, or bone marrow.

(b) In computing net income, a taxpayer may deduct up to ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent who is claimed under § 26-51-501, donates one (1) or more of his or her human organs to another human for human organ transplantation.

(c) A deduction that is claimed under subsection (b) of this section may only be claimed in the taxable year in which the human organ transplantation occurs.