A new law will soon allow taxpayers to register as an organ donor on their state tax return. Beginning in 2027, North Carolina individual income tax returns will include a section allowing taxpayers to make an anatomical gift election. If filing jointly, both spouses will have the option to make their own individual election.
Key things to know:
- The donor election is voluntary and revocable at any time.
- Choosing not to complete this section has no impact on filing, payment, or refunds.
- Donor registration information may be shared with the Division of Motor Vehicles and organ donation registries to facilitate donation after death.
The change was included in SB 600, Improve Health and Human Services. The bill was signed by Governor Josh Stein earlier this month and became Session Law 2025-60.
Why it matters for CPAs:
This small procedural change could spark meaningful conversations with clients about health, legacy, and end-of-life planning. CPAs and tax professionals have a unique opportunity to ensure clients are informed about the option, while answering questions related to privacy, data use, or how the election might intersect with estate planning.
If you have questions about this issue or other policy matters, please contact NCACPA Vice President of Advocacy and Outreach Robert Broome, CAE.