AN ACT to allow taxpayers to enroll in the organ donation program via their income tax return.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑153.8 reads as rewritten:

§ 105‑153.8.  Income tax returns.

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(d1)     Organ Donor Election. – The income tax return form furnished by the Secretary under this section shall include a section allowing the filer to elect to become a donor in accordance with Part 3A of Chapter 130A of the General Statutes. The return shall include language informing the filer of the anatomical gift process, including the process for amending or revoking the donor's enrollment in the Revised Uniform Anatomical Gift Act.

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SECTION 2.  G.S. 130A‑412.7 reads as rewritten:

§ 130A‑412.7.  Manner of making anatomical gift before donor's death.

(a)        A donor may make an anatomical gift by any of the following methods:

(1)        By authorizing that a statement or symbol be imprinted on the donor's drivers license or identification card indicating that the donor has made an anatomical gift. A donor who originally became a donor in another jurisdiction by this method and applies for a drivers license or identification card in this State is required to authorize that a statement or symbol be imprinted on the donor's drivers license or identification card issued in this State in order for the anatomical gift to be valid under this subdivision. Anatomical gifts made by this method shall not include a donation of the donor's body.

(1a)      By making an election on an income tax return in accordance with G.S. 105‑153.8.

(2)        In a will.

(3)        During a terminal illness or injury of the donor, by any form of communication addressed to at least two adults, at least one of whom is a disinterested witness.

(4)        As provided in subsection (b) of this section.

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(c2)      An election on an income tax return indicating that a donor has made an anatomical gift shall remain valid until the donor revokes such consent in the manner prescribed by the Secretary of Revenue.

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SECTION 3.  The Department of Revenue and the Department of Transportation, Division of Motor Vehicles, shall coordinate to continuously update the Organ Donor Registry under G.S. 20‑43.2 and shall coordinate for any other purposes consistent with and necessary to the fulfillment of the objectives of this act.

SECTION 4.  This act is effective for tax returns for taxable years beginning on or after January 1, 2026.