Iowa: Tax Deduction
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
(1) Travel expenses.
(2) Lodging expenses.
(3) Lost wages.