H.R. 3698

119 HR 3698 IH: Living Organ Donor Tax Credit Act
 U.S. House of Representatives
 2025-06-03
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 3698  IN THE HOUSE OF REPRESENTATIVES   June 3, 2025   Mr. Wilson of South Carolina  (for himself and  Mr. Nadler ) introduced the following bill; which was referred to the  Committee on Ways and Means , and in addition to the Committee on  Energy and Commerce , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned   A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable
  credit to individuals who donate certain life-saving organs.
1.
Short title
This Act may be cited as the   Living Organ Donor Tax Credit Act  .
2.
Credit for donation of certain life-saving organs
(a)
In general
Subpart C of part IV of subchapter A of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:
36C.
Donation of certain life-saving organs
(a)
In general
In the case of an individual who donates a qualified life-saving organ of such individual for transplantation into another individual during the taxable year, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of—
(1)
costs paid by the taxpayer in connection with such transplantation,
(2)
travel, lodging, and other logistical expenses,
(3)
medical expenses related to donation and follow-up care,
(4)
paperwork or legal costs related to donation, and
(5)
any lost wages of the individual in connection with such transplantation.
(b)
Limitation
The credit allowed under subsection (a) with respect to any individual for any taxable year shall not exceed $5,000.
(c)
Definitions and special rules
For purposes of this section—
(1)
Qualified life-saving organ
The term  qualified life-saving organ  means kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof.
(2)
Restriction to living donors
Credit shall not be allowed under subsection (a) unless the individual is alive when the qualified life-saving organ is removed from such individual.
(3)
Transplant must be in accordance with United States law
Credit shall not be allowed under subsection (a) unless the donation and transplantation occurs within, and in accordance with the laws of, the United States.
(4)
Donation
Except as provided in regulations by the Secretary, an organ shall not be treated as donated unless and until such organ is removed from the donor.
(5)
Reimbursed expenses not taken into account
There shall not be taken into account under subsection (a) any amounts reimbursed by any person or entity, public or private.
 .
(b)
Public Health Service Act and National Organ Transplant Act amendments
(1)
Coordination with Federal living organ donation grants
Section 377(d) of the Public Health Service Act is amended by inserting  that such individual has been allowed, or reasonably expects to be allowed, a tax credit under  section 36C  of the Internal Revenue Code of 1986 or  before  that payment has been made .
(2)
Tax credit not unlawful compensation
Section 301(c)(2) of the National Organ Transplant Act is amended by inserting  the tax credit allowed under  section 36C  of the Internal Revenue Code of 1986 or  after  does not include .
(c)
Conforming amendment
Section 1324(b) of title 31, United States Code, is amended by inserting  36C,  after  36B, .
(d)
Clerical amendment
The table of sections of such subpart is amended by inserting after the item relating to section 36B the following new item:
Sec. 36C. Donation of certain life-saving organs.
  .
(e)
Effective date
(1)
In general
Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
(2)
Public Health Service Act and National Organ Transplant Act amendments
The amendments made by subsection (b) shall take effect on the date of the enactment of this Act.