Iowa: Tax Deduction
422.7.44(a)
If the taxpayer, while living, donates one or more of the taxpayer's human organs to another human being for immediate human organ transplantation during the tax year, subtract, to the extent not otherwise excluded, the following unreimbursed expenses incurred by the taxpayer and related to the taxpayer's organ donation: (1) Travel expenses. (2) Lodging expenses. (3) Lost wages.