[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6171 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 6171

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            November 2, 2023

 Mr. Wilson of South Carolina (for himself and Mr. Nadler) 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 refundable 
      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 
2023''.

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

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. 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 subtitle for the taxable year an 
amount equal to the sum of--
            ``(1) costs paid by the taxpayer in connection with such 
        transplantation,
            ``(2) travel, lodging, and other logistical expenses,
            ``(3) medical expenses related to donation and follow-up 
        care,
            ``(4) paperwork or legal costs related to donation, and
            ``(5) 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) Transplant must be in accordance with united states 
        law.--Credit shall not be allowed under subsection (a) unless 
        the donation and transplantation occurs within, and in 
        accordance with the laws of, the United States.
            ``(4) 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.
            ``(5) Reimbursed expenses not taken into account.--There 
        shall not be taken into account under subsection (a) any 
        amounts reimbursed by any person or entity, public or 
        private.''.
    (b) Public Health Service Act and National Organ Transplant Act 
Amendments.--
            (1) Coordination with federal living organ donation 
        grants.--Section 377(d) of the Public Health Service Act is 
        amended by inserting ``that such individual has been allowed, 
        or reasonably expects to be allowed, a tax credit under section 
        36C 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 National Organ Transplant Act is amended by 
        inserting ``the tax credit allowed under section 36C of the 
        Internal Revenue Code of 1986 or'' after ``does not include''.
    (c) Conforming Amendment.--Section 1324(b) of title 31, United 
States Code, is amended by inserting ``36C,'' after ``36B,''.
    (d) Clerical Amendment.--The table of sections of such subpart is 
amended by inserting after the item relating to section 36B the 
following new item:

``Sec. 36C. Donation of certain life-saving organs.''.
    (e) 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 and national organ transplant 
        act amendments.--The amendments made by subsection (b) shall 
        take effect on the date of the enactment of this Act.
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