[Congressional Record Volume 150, Number 40 (Friday, March 26, 2004)]
[Extensions of Remarks]
[Page E456]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  BILL TO ALLOW A DEDUCTION FOR EXPENSES PAID IN CONNECTION WITH THE 
                          DONATION OF AN ORGAN

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                         HON. ALCEE L. HASTINGS

                               of florida

                    in the house of representatives

                        Thursday, March 25, 2004

  Mr. HASTINGS of Florida. Mr. Speaker, today I am proud to introduce a 
bill to allow a tax deduction for expenses paid in connection with the 
donation of an organ.
  Mr. Speaker, each year approximately 6,500 people die waiting to 
receive an organ transplant. However, 25,000 lives are saved due to the 
generosity of organ donors. While we have made significant strides to 
promote and encourage organ donation, we still fall short of our goal.
  In response to this need, the legislation I now introduce will allow 
organ donors a tax deduction for up to $15,000 per donation. 
Specifically, this bill amends the Internal Revenue Code to allow 
individuals to deduct qualified organ expenses such as travel and lost 
wages for donating all or part of a liver, lung, pancreas, kidney, 
intestine, or bone marrow for human organ transplantation.
  Unlike previous bills that have been introduced in the House, this 
bill does not require donors to wait on what is often a long and 
tedious grant process to approve reimbursement. The donors will 
automatically be able to deduct up to $15,000 in related expenses.
  Mr. Speaker, I am proud of this bill because I believe organ donors 
should not have to pay any price or expense for an act of kindness. I 
look forward to working with my colleagues to pass this important 
legislation.

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