State laws allowing taxpayers who serve as living organ donors to write off some of the costs involved have had no impact on donation rates, said a study in the August issue of American Journal of Transplantation.

Since 2004, 16 states have enacted legislation giving living organ donors tax breaks. Fifteen of those states let living donors deduct up to $10,000 from their taxable income. The other state, Idaho, gives living organ donors a dollar-for-dollar tax credit for donation-related expenses up to $5,000.

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