Section 1 Short title
This Act may be cited as the “Living Organ Donor Tax Credit Act”.
Living Organ Donor Tax Credit Act
A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs.
Sec. 2 Credit for donation of certain life-saving organs
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.”
Public Health Service Act and National Organ Transplant Act amendments—
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”.
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”.
Conforming amendment— Section 1324(b) of title 31, United States Code, is amended by inserting “36C,” after “36B,”.
Clerical amendment— The table of sections of such subpart is amended by inserting after the item relating to section 36B the following new item:
Effective date—
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.
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.