[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5317 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 5317

 To amend the Internal Revenue Code of 1986 to allow a deduction from 
                gross income for the donation of blood.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 8, 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 from 
                gross income for the donation of blood.

    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 ``Relief for Life-Saving Blood Donors 
Act of 2004''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) each year over 4.5 million Americans need a life-saving 
        blood transfusion, and the daily demand for blood is 38,000 
        units;
            (2) the Mayo Clinic reports that about 25 percent of all 
        Americans will need a blood transfusion at least once in their 
        life;
            (3) the Mayo Clinic also reports that only 5 percent of 
        eligible Americans (about 8.8 million people) donate blood 
        every year;
            (4) according to the American Association of Blood Banks, 
        the average donor is a college-educated white male, between the 
        ages of 30 and 50, who is married and has an above-average 
        income;
            (5) these ``average'' statistics are currently evolving to 
        reflect increasing blood donations from women and minority 
        groups;
            (6) persons 69 years and older account for 10 percent of 
        the population but need 50 percent of whole blood and red blood 
        cell transfusions;
            (7) many blood banks have found that it is safe for seniors 
        to donate blood;
            (8) the National Blood Data Resource Center reports that 
        seasonal and regional blood supply shortages are not uncommon, 
        and a shortage of red blood cells may occur if transfusion 
        demands continue to rise and collection efforts cannot keep up 
        the pace;
            (9) a major national trauma, such as an outbreak of 
        disease, a natural disaster, or a terrorist attack, could 
        dramatically affect the blood supply;
            (10) a single blood donation can help as many as three 
        people;
            (11) blood cannot be manufactured and can only come as a 
        gift from people; and
            (12) the American Red Cross and other blood-donation 
        organizations urge people to give blood three times a year.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) all Americans should donate blood three times a year, 
        as per the recommendation of the American Red Cross, as this 
        simple task saves millions of lives each year;
            (2) blood donation is as valuable as other donations, such 
        as organs, tissue, and bone marrow, and blood donors should be 
        applauded for their commitment;
            (3) employers should allow workers to take time off of 
        work, without a loss of pay or time, to donate blood; and
            (4) employees should be encouraged to participate in 
        employer-sponsored blood drives.

SEC. 4. DEDUCTION FOR BLOOD AND PLASMA DONATION.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. BLOOD AND PLASMA DONATION.

    ``(a) Deduction Allowed.--In the case of an individual, there shall 
be allowed as a deduction for the taxable year an amount equal to $50 
multiplied by the number of times during such year the taxpayer makes a 
qualified blood donation.
    ``(b) Limitation.--The amount allowed as a deduction under 
subsection (a) for a taxable year shall not exceed $150 ($300 in the 
case of a joint return).
    ``(c) Qualified Blood Donation.--For purposes of this section, the 
term `qualified blood donation' means the donation of blood or plasma 
at a blood bank center or blood-collection institution which is 
recognized by the Secretary (in consultation with the Secretary of 
Health and Human Services) and which provides receipts for each 
donation.''.
    (b) Deduction Allowed Whether or not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (19) the following new paragraph:
            ``(20) Blood and plasma donation.--The deduction allowed by 
        section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

``Sec. 224. Blood and plasma donation.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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