Lost wages are never deductible on a tax return.
Lodging and travel for medical reasons are deductible as an itemized medical expense on Schedule A. However, only your total medical expenses that are greater than 7.5% of your Adjusted Gross Income (AGI) can be deducted. Your total itemized deductions reported on Form 1040 Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.
To enter your medical expenses -
Or enter medical expenses in the Search box located in the upper right of the program screen. Click on Jump to medical expenses
“Up to $10,000 Organ Donation Tax Deduction: A taxpayer may take a tax deduction to cover the unreimbursed cost of travel, lodging, lost wages, and medical expenses for organ or bone marrow donation.”
from:
https://www.kidney.org/sites/default/files/ld_tax_ded_leave_20220603.pdf
I also found this:
@casolari4 On a federal tax return lost wages are never deductible. How each individual state handles this type of donation will be addressed in the state program.
IRS Publication 502 Medical and Dental Expenses - https://www.irs.gov/pub/irs-pdf/p502.pdf
You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. This includes transportation.
You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. You may be able to include up to $50 for each night for each person.
Lost wages are never tax deductible. Your tax “reduction” is the fact that if you have fewer wages, you already pay less tax. You can’t subtract some thing out of your income that was never included in your income in the first place.
The New York organ donor support act was just signed into law three days ago. It appears to create a reimbursement program for lost wages and other expenses that will be managed through the New York State Department of Health, not the Department of Taxation and Finance. You will have to wait and see until the program is created, to learn how it will be administered, and how to obtain reimbursement. It will probably not be through the tax return. Additionally, you may not be eligible for reimbursement if you were an organ donor before the law was signed into effect.
The new law says nothing about a special tax deduction for unreimbursed medical expenses for organ donation. If there is a pre-existing special deduction for organ donation under New York State income tax, that will be in the New York State module. You can still list your eligible expenses on your federal return and they will be subject to the usual 7.5% limitation. Then when you enter the New York State section, you will want to pay attention to the pages that list special New York State additions and subtractions to income. If there is a special deduction for organ donation expenses, it will be listed there.
at the present time, you can only deduct your out-of-pocket costs including travel, food, and lodging, using the IRS required maximum rates. Also note that in the future, if you obtain tax free reimbursement from New York State or any other agency or insurance company for your medical expenses, you can’t take a tax deduction for them unless you include the reimbursement in your taxable income. That would be double dipping — you can’t take a tax deduction for some thing that was reimbursed tax free.