[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4042 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 4042

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
       expenses paid in connection with the donation of an organ.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2004

   Mr. Hastings of Florida 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 deduction for 
       expenses paid in connection with the donation of an organ.

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

SECTION 1. DEDUCTION FOR QUALIFIED ORGAN DONATION EXPENSES.

    (a) Deduction for Qualified Organ Donation Expenses.--Part VII of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after section 213 the following new section:

``SEC. 214. QUALIFIED ORGAN DONATION EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction qualified organ donation expenses paid 
or incurred by the taxpayer during the taxable year.
    ``(b) Limitation on Amount of Deduction.--The amount allowable as a 
deduction under subsection (a) to any individual shall not exceed 
$15,000 for each medical procedure described in subsection (c).
    ``(c) Qualified Organ Donation Expenses.--For purposes of this 
section, the term `qualified organ donation expenses' means the 
amounts, not compensated for by insurance or otherwise, paid in 
connection with a medical procedure in which the taxpayer, the 
taxpayer's spouse, or a dependent (as defined in section 152), while 
living, donates one or more of all or part of a liver, lung, pancreas, 
kidney, intestine, or bone marrow to another human being for human 
organ transplantation. Such expenses shall include--
            ``(1) medical care (as defined in section 213), and
            ``(2) any lost wages (as defined in section 3401).
    ``(d) Coordination With Other Deductions.--Any amount allowed as a 
deduction under subsection (a) shall not be taken into account in 
determining the amount allowed to the taxpayer as a deduction under any 
other provision of this chapter.''.
    (b) Deduction Allowed Whether or not Individual Itemizes Other 
Deductions.--Section 62(a) of part I of subchapter B of chapter 1 of 
such Code is amended by inserting after paragraph (19) the following 
new paragraph:
            ``(20) Qualified organ donation expenses.--The deduction 
        allowed by section 214.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item related to section 213 the following new item:

``Sec. 214. Qualified organ donation expenses.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>