[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1872 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1872

To amend the Internal Revenue Code of 1986 to allow a refundable credit 
            to individuals who donate their organs at death.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 16, 2001

  Mr. Hansen introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow a refundable credit 
            to individuals who donate their organs at death.

    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 ``Gift of Life Tax Credit Act of 
2001''.

SEC. 2. REFUNDABLE CREDIT FOR ORGAN DONATIONS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. ORGAN DONATIONS.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
the amount of $10,000 for the taxable year which includes the date of 
the individual's death.
    ``(b) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means any individual if--
            ``(1) before such individual's death, such individual made 
        a clear declaration of intent to donate any of such 
        individual's organs at death for transplantation,
            ``(2) such declaration was made while the individual was 
        legally competent and at least 18 years of age,
            ``(3) such individual's death is not the result of a 
        suicide, and
            ``(4) one or more of such individual's organs is donated at 
        death for transplantation under a program approved by the 
        Secretary of Health and Human Services.''
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``, or 
        from section 35 of such Code''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the last item and inserting the following new items:

                              ``Sec. 35. Organ donations.
                              ``Sec. 36. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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