Legislating The Bizarre-Odd 2011 State Tax Bills

Jones Day State Tax Return Newsletter - March, 2011

In the past we have reported on state taxation of water, air, and even "quality of life."¹ Not to be outdone by the United States, Romania is now apparently taxing witches.² (Are you listening, New Hampshire? "I am not a witch.") What's next, you may ask? With most state budgets facing huge shortfalls, a depressing number of state tax bills have been introduced in the 2011 legislative sessions. In an effort to lighten the mood, we have summarized below some of the more bizarre and humorous (at least to the authors) pending state tax bills.

Oregon Organs: "It's alive!"

Have an extra kidney laying around? Not using all of that liver? Short on cash? Oregon is here to help. House Bill 2842, filed January 11, 2011, creates an individual income tax credit for a taxpayer who donates a kidney or partial liver in a transplant operation.³ The credit is available to residents and nonresidents, but it is nonrefundable,