N.M. Stat. § 7-2-36
This is the official text of N.M. Stat. § 7-2-36, part of New Mexico’s Stat — part of the compiled statutory law of New Mexico, published by the state as "Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 7-2-36. Deduction; expenses related to organ donation
Official statutory text
A. A taxpayer may claim a deduction from net income in an amount not to exceed ten thousand dollars ($10,000) of organ donation-related expenses, including lost wages, lodging expenses and travel expenses, incurred during the taxable year by the taxpayer or the taxpayer's dependent as a result of the taxpayer's or dependent's donation of a human organ to another person for transfer of that human organ to the body of another person.
B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the deduction provided by this section that would have been allowed on a joint return.
C. For the purposes of this section:
(1) “ dependent ” means “dependent” as defined by Section 152 of the Internal Revenue Code , as that section may be amended or renumbered; and
(2) “ human organ ” means all or part of a heart, liver, pancreas, kidney, intestine, lung or bone marrow.
B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the deduction provided by this section that would have been allowed on a joint return.
C. For the purposes of this section:
(1) “ dependent ” means “dependent” as defined by Section 152 of the Internal Revenue Code , as that section may be amended or renumbered; and
(2) “ human organ ” means all or part of a heart, liver, pancreas, kidney, intestine, lung or bone marrow.
Status: in_force
Need a lawyer in New Mexico?
Find a New Mexico lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.