| 16 | | - | SECTION 1. Article 4 of Chapter 105 of the General Statutes is amended by adding 5 |
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| 17 | | - | a new section to read: 6 |
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| 18 | | - | "§ 105-153.8A. Organ and tissue donor election on income tax returns. 7 |
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| 19 | | - | (a) The income tax return form furnished by the Secretary under G.S. 105-153.8 shall 8 |
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| 20 | | - | include a section titled Organ and Tissue Donation Election, that allows a resident taxpayer to 9 |
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| 21 | | - | elect to become a donor in accordance with Part 3A of Chapter 130A of the General Statutes. 10 |
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| 22 | | - | The organ and tissue donation section must: 11 |
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| 23 | | - | (1) Provide the following options: 12 |
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| 24 | | - | a. A fillable check box followed by the statement "Check here if resident 13 |
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| 25 | | - | taxpayer authorizes an organ and tissue donation in the event of death. 14 |
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| 26 | | - | Resident taxpayer's date of birth (mm-dd-yyyy)__-__-____" 15 |
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| 27 | | - | b. A fillable check box followed by the statement "Check here if spouse 16 |
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| 28 | | - | authorizes an organ and tissue donation in the event of death. Spouse's 17 |
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| 29 | | - | date of birth (mm-dd-yyyy) __-__-____" 18 |
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| 30 | | - | (2) Explain the resident taxpayer and spouse, if applicable, is authorizing an 19 |
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| 31 | | - | anatomical gift of his or her organs, eyes, and tissue to take effect after the 20 |
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| 32 | | - | donor's death for the purpose of transplantation. 21 |
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| 33 | | - | (3) Explain the resident taxpayer is not required to record a response to the organ 22 |
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| 34 | | - | and tissue donation election section to file an income tax return, pay taxes, or 23 |
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| 35 | | - | receive a refund. 24 |
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| 36 | | - | (4) Describe the process for amending or revoking the resident taxpayer's or 25 |
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| 37 | | - | spouse's election to become an organ and tissue donor. 26 |
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| 38 | | - | (b) The Secretary is authorized to request any information necessary from a resident 27 |
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| 39 | | - | taxpayer or spouse within the organ and tissue donation election section of the income tax return 28 |
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| 40 | | - | form to facilitate a resident taxpayer's or spouse's election as an organ and tissue donor in 29 |
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| 41 | | - | accordance with Part 3A of Chapter 130A of the General Statutes." 30 |
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| 42 | | - | SECTION 2. G.S. 105-2599(b) is amended by adding a new subdivision to read: 31 |
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| 43 | | - | "(56) To furnish the Department of Transportation, Division of Motor Vehicles, 32 |
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| 44 | | - | with the information of an individual who has elected to become an organ and 33 |
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| 45 | | - | tissue donor under G.S. 105-153.8A for purposes of making an anatomical 34 |
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| 46 | | - | gift in accordance with Part 3A of Chapter 130A of the General Statutes." 35 |
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| 47 | | - | SECTION 3. G.S. 130A-412.7 reads as rewritten: 36 General Assembly Of North Carolina Session 2025 |
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| 48 | | - | Page 2 House Bill 565-Second Edition |
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| 49 | | - | "§ 130A-412.7. Manner of making anatomical gift before donor's death. 1 |
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| 50 | | - | (a) A donor may make an anatomical gift by any of the following methods: 2 |
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| 51 | | - | (1) By authorizing that a statement or symbol be imprinted on the donor's drivers 3 |
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| 52 | | - | license or identification card indicating that the donor has made an anatomical 4 |
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| 53 | | - | gift. A donor who originally became a donor in another jurisdiction by this 5 |
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| 54 | | - | method and applies for a drivers license or identification card in this State is 6 |
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| 55 | | - | required to authorize that a statement or symbol be imprinted on the donor's 7 |
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| 56 | | - | drivers license or identification card issued in this State in order for the 8 |
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| 57 | | - | anatomical gift to be valid under this subdivision. Anatomical gifts made by 9 |
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| 58 | | - | this method shall not include a donation of the donor's body. 10 |
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| 59 | | - | (1a) By making an election on an income tax return in accordance with 11 |
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| 60 | | - | G.S. 105-153.8A. Anatomical gifts made by this method shall not include a 12 |
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| 61 | | - | donation of the donor's body. 13 |
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| 62 | | - | (2) In a will. 14 |
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| 63 | | - | (3) During a terminal illness or injury of the donor, by any form of 15 |
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| 64 | | - | communication addressed to at least two adults, at least one of whom is a 16 |
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| 65 | | - | disinterested witness. 17 |
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| 66 | | - | (4) As provided in subsection (b) of this section. 18 |
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| 67 | | - | … 19 |
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| 68 | | - | (c3) An election on an income tax return indicating that a donor has made an anatomical 20 |
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| 69 | | - | gift is valid upon the filing of the return and shall remain valid until the donor revokes such 21 |
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| 70 | | - | consent in the manner prescribed by G.S. 130A-412.8. 22 |
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| 71 | | - | …." 23 |
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| 72 | | - | SECTION 4. G.S. 20-43.2(c) reads as rewritten: 24 |
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| 73 | | - | "(c) Personally identifiable information on a donor registry about a donor or prospective 25 |
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| 74 | | - | donor may not be used or disclosed without the express consent of the donor, prospective donor, 26 |
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| 75 | | - | or person that made the anatomical gift for any purpose other than to determine, at or near death 27 |
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| 76 | | - | of the donor or prospective donor, whether the donor or prospective donor has made, amended, 28 |
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| 77 | | - | or revoked an anatomical gift.gift, or to determine the statistical and demographic makeup of 29 |
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| 78 | | - | individuals who have and have not authorized an anatomical gift so organ procurement 30 |
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| 79 | | - | organizations may advocate for donation." 31 |
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| 80 | | - | SECTION 5. The Department of Revenue and the Department of Transportation, 32 |
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| 81 | | - | Division of Motor Vehicles, shall coordinate to continuously update the Organ Donor Registry 33 |
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| 82 | | - | under G.S. 20-43.2 and shall coordinate for any other purposes consistent with and necessary to 34 |
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| 83 | | - | the fulfillment of the objectives of this act. 35 |
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| 84 | | - | SECTION 6.(a) By January 1, 2027, the Department of Revenue must adopt rules 36 |
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| 85 | | - | necessary to implement and administer the provisions of this act. 37 |
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| 86 | | - | SECTION 6.(b) This section is effective when it becomes law. 38 |
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| 87 | | - | SECTION 7. Except as otherwise provided, this act is effective on January 1, 2027, 39 |
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| 88 | | - | and for tax returns for taxable years beginning on or after January 1, 2027. 40 |
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| 18 | + | SECTION 1. G.S. 105-153.8 reads as rewritten: 5 |
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| 19 | + | "§ 105-153.8. Income tax returns. 6 |
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| 20 | + | … 7 |
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| 21 | + | (d1) Organ Donor Election. – The income tax return form furnished by the Secretary under 8 |
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| 22 | + | this section shall include a section allowing the filer to elect to become a donor in accordance 9 |
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| 23 | + | with Part 3A of Chapter 130A of the General Statutes. The return shall include language 10 |
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| 24 | + | informing the filer of the anatomical gift process, including the process for amending or revoking 11 |
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| 25 | + | the donor's enrollment in the Revised Uniform Anatomical Gift Act. 12 |
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| 26 | + | …." 13 |
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| 27 | + | SECTION 2. G.S. 130A-412.7 reads as rewritten: 14 |
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| 28 | + | "§ 130A-412.7. Manner of making anatomical gift before donor's death. 15 |
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| 29 | + | (a) A donor may make an anatomical gift by any of the following methods: 16 |
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| 30 | + | (1) By authorizing that a statement or symbol be imprinted on the donor's drivers 17 |
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| 31 | + | license or identification card indicating that the donor has made an anatomical 18 |
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| 32 | + | gift. A donor who originally became a donor in another jurisdiction by this 19 |
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| 33 | + | method and applies for a drivers license or identification card in this State is 20 |
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| 34 | + | required to authorize that a statement or symbol be imprinted on the donor's 21 |
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| 35 | + | drivers license or identification card issued in this State in order for the 22 |
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| 36 | + | anatomical gift to be valid under this subdivision. Anatomical gifts made by 23 |
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| 37 | + | this method shall not include a donation of the donor's body. 24 |
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| 38 | + | (1a) By making an election on an income tax return in accordance with 25 |
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| 39 | + | G.S. 105-153.8. 26 |
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| 40 | + | (2) In a will. 27 |
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| 41 | + | (3) During a terminal illness or injury of the donor, by any form of 28 |
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| 42 | + | communication addressed to at least two adults, at least one of whom is a 29 |
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| 43 | + | disinterested witness. 30 |
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| 44 | + | (4) As provided in subsection (b) of this section. 31 |
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| 45 | + | … 32 General Assembly Of North Carolina Session 2025 |
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| 46 | + | Page 2 House Bill 565-First Edition |
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| 47 | + | (c2) An election on an income tax return indicating that a donor has made an anatomical 1 |
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| 48 | + | gift shall remain valid until the donor revokes such consent in the manner prescribed by the 2 |
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| 49 | + | Secretary of Revenue. 3 |
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| 50 | + | …." 4 |
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| 51 | + | SECTION 3. The Department of Revenue and the Department of Transportation, 5 |
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| 52 | + | Division of Motor Vehicles, shall coordinate to continuously update the Organ Donor Registry 6 |
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| 53 | + | under G.S. 20-43.2 and shall coordinate for any other purposes consistent with and necessary to 7 |
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| 54 | + | the fulfillment of the objectives of this act. 8 |
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| 55 | + | SECTION 4. This act is effective for tax returns for taxable years beginning on or 9 |
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| 56 | + | after January 1, 2026. 10 |
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