[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2474 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2474

 To amend the Internal Revenue Code of 1986 to provide a nonrefundable 
 personal credit to individuals who donate certain life-saving organs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 19, 2005

Mr. Wilson of South Carolina (for himself, Mr. Brown of South Carolina, 
 Mr. Miller of Florida, Mr. Norwood, Mr. Foley, and Ms. Ros-Lehtinen) 
 introduced the following bill; which was 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

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide a nonrefundable 
 personal credit to individuals who donate certain life-saving organs.

    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 ``Living Organ Donor Tax Credit Act of 
2005''.

SEC. 2. CREDIT FOR DONATION OF CERTAIN LIFE-SAVING ORGANS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25B the 
following new section:

``SEC. 25C. 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 chapter for the taxable year the 
sum of--
            ``(1) unreimbursed costs paid by the taxpayer in connection 
        with such transplantation, and
            ``(2) 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) 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.''.
    (b) Public Health Service Act Amendments.--
            (1) Federal living organ donation grants reduced by tax 
        credit.--Section 377(d) of the Public Health Service Act is 
        amended by inserting ``that a tax credit is allowed, or can 
        reasonably be expected to be allowed, under section 25C of the 
        Internal Revenue Code of 1986 or'' before ``that payment has 
        been made''.
            (2) Tax credit not unlawful compensation.--Section 
        301(c)(2) of the Public Health Service Act is amended by 
        inserting ``the tax credit allowed under section 25C of the 
        Internal Revenue Code of 1986 or'' after ``does not include''.
    (c) Clerical Amendment.--The table of sections of such subpart is 
amended by inserting after the item relating to section 25B the 
following new item:

``Sec. 25C. Donation of certain life-saving organs.''.
    (d) Effective Date.--
            (1) 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.
            (2) Public health service act amendments.--The amendments 
        made by subsection (b) shall take effect on the date of the 
        enactment of this Act.
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