House committee substitute to the 1st edition makes the following changes.
Deletes proposed GS 105-153.8(d1), allowing taxpayers to sign up to become an organ donor through their income tax return form. Instead enacts GS 105-153.8A, directing that income tax forms must include a section allowing resident taxpayers to elect to become an organ donor pursuant to state law. Details requirements of the section, including title, checkbox options, explanations of the authorization and that the authorization is not required, and a description of the process for amending or revoking an election. Authorizes the Secretary of Revenue to request information from the resident taxpayer or spouse to facilitate their election.
Amends GS 105-259(b), authorizing the disclosure of tax information by State officers, employees, and agents in order to furnish the Division of Motor Vehicles (DMV) with the information of an individual who has elected to become an organ and tissue donor under new GS 105-153.8A for the purpose of making an anatomical gift pursuant to state law.
Modifies the proposed changes to GS 130A-412.7, changing the statutory reference for making an anatomical gift by method of election on an income tax return to new GS 105-153.8A. Adds a provision that anatomical gifts made by this method cannot include a donation of the donor's body. Modifies proposed subsection (c3), making an election via an income tax return valid upon the filing of the return and until revocation in the manner prescribed by GS 130A-412.8 (was in a manner prescribed by the Secretary).
Amends GS 20-43.2, relating to internet access of organ donation records by organ procurement organizations, to allow personally identifiable information on a donor registry about a donor or prospective donor without express consent of the donor, prospective donor, or person that made the anatomical gift in order to determine the statistical and demographic makeup of individuals who have and have not authorized an anatomical gift so organ procurement organizations can advocate for donation.
Changes the act's effective date to January 1, 2027, applicable for tax returns beginning on or after January 1, 2027 (was, effective for tax returns for taxable years beginning on or after January 1, 2026).
Directs the Department of Revenue to adopt implementing rules by January 1, 2027.
Changes the long title.
Bill Summaries: H565 (2025-2026 Session)
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Bill H 565 (2025-2026)Summary date: Apr 8 2025 - View summary
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Bill H 565 (2025-2026)Summary date: Mar 27 2025 - View summary
Allows income tax filers to sign up to become an organ donor through their income tax return form by creating new subsection (d1) in GS 105-153.8. Specifies that the return form must contain language on the anatomical gift process and the process for amending or revoking the donor's enrollment in the Revised Uniform Anatomical Gift Act.
Amends GS 130A-412.7 (Manner of making anatomical gift before donor's death) to add new subparagraph (a)(1a) referencing the income tax return donor option. Also adds new subsection (c2), providing that a donor election made through an income tax return remains valid until the donor revokes the consent in the manner provided by the Secretary of Revenue.
Directs the Department of Revenue and the Division of Motor Vehicles to coordinate to continuously update the Organ Donor Registry and for any other purposes needed to fulfill the purposes of the act.
Effective and applicable for tax returns filed during taxable years beginning on or after January 1, 2026.