Living Organ Donor Tax Credit Act

Sponsor: Joe Wilson (Republican-SC)June 3, 2025

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

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.

Lets living organ donors get a tax credit for up to $5,000 to cover donation costs.

This bill would let people who donate life-saving organs get a tax credit of up to $5,000. This credit would help cover their medical bills, travel, and even lost wages. It also clarifies that this tax credit is not considered illegal payment for organs.

What Would Change

Today, there is no specific federal tax credit for living organ donors to help cover their expenses. This bill would create a new refundable tax credit of up to $5,000 for living donors, covering medical bills, travel, lost wages, and other costs. It would also clarify that this credit is not considered unlawful payment for organs under existing federal laws.

Key Provisions

Creates a refundable tax credit of up to $5,000 for individuals who donate certain life-saving organs.
Covers costs like medical expenses, travel, lodging, legal fees, and lost wages related to the organ donation, excluding any reimbursed amounts.
Defines "qualified life-saving organ" to include kidneys, livers, lungs, pancreases, intestines, and bone marrow.
Requires the donor to be alive when the organ is removed and the donation to occur within the United States.
Clarifies that this tax credit would not be considered unlawful compensation under the National Organ Transplant Act.
Coordinates federal living organ donation grants with the new tax credit, requiring consideration of whether a donor expects to receive the credit.

View on Congress.gov

HR 3698 · 119th Congress · June 3, 2025 · AI Summary by gemini-2.5-flash · 8/10

Living Organ Donor Tax Credit Act

What Would Change

Key Provisions

Lobbying Activity