H.R. 3698

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3698 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 3698

To amend the Internal Revenue Code of 1986 to provide a refundable 
credit to individuals who donate certain life-saving organs.

_______________________________________________________________________

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

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A BILL

To amend the Internal Revenue Code of 1986 to provide a refundable 
credit to individuals who donate certain life-saving organs.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Living Organ Donor Tax Credit Act''.

SEC. 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:

``SEC. 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.
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