Bill · H.R. 3698· House(119-HR-3698)
Living Organ Donor Tax Credit Act
- Introduced
- 6/3/2025
- Last activity
- 6/3/2025 — 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.
- Sponsored by
- Joe Wilson
- Cosponsors
- - 0 - 5
- Introduced
- In Committee
What this bill would do
This bill, known as the "Living Organ Donor Tax Credit Act," proposes to amend the Internal Revenue Code of 1986. It seeks to provide a refundable tax credit to individuals who donate specific life-saving organs to others. The credit covers various costs including medical, travel, and lost wages. However, the total credit amount is capped at $5,000 per individual per taxable year. The legislation also includes amendments to the Public Health Service Act and the National Organ Transplant Act.
Yes
Does this make health care easier to get in general?+5
The bill incentivizes organ donation by providing financial relief to living donors, potentially increasing organ availability.
Would households on low incomes be better off under this?+3
The refundable tax credit provides significant financial assistance for medical and logistical costs of organ donation.
Would middle-income households be better off under this?+3
The tax credit helps offset costs associated with living organ donation.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Relief for Donors: The bill allows for a credit to cover costs such as transplantation expenses, travel, lodging, medical expenses, legal costs, and lost wages (Section 2(a)). This could help offset the financial burden associated with being a living donor.
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Broad Scope of Covered Organs: The credit applies to several types of life-saving organs, including kidneys, livers, lungs, pancreases, intestines, or bone marrow (Section 2(c)(1)).
Potential Negative Impacts for People
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Financial Limitation: The tax credit is subject to a cap, meaning an individual cannot receive more than $5,000 for their donation and related expenses in a taxable year (Section 2(b)).
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Strict Eligibility Requirements: To receive the credit, the donor must be alive at the time the organ is removed and the donation must occur within and in accordance with the laws of the United States (Section 2(c)(2)-(3)).
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Exclusion of Reimbursed Costs: Any amounts that have already been reimbursed by a person or entity, whether public or private, cannot be included when calculating the credit (Section 2(c)(5)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+3Good For Middle Class Households+3
- Healthcare
- Improves Healthcare Access+5
- 1/7/2026
- 1 Cosponsor added.
- 10/21/2025
- 1 Cosponsor added.
- 9/4/2025
- 1 Cosponsor added.
- 6/6/2025
- 1 Cosponsor added.
- 6/3/2025
- 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.
- 1 Cosponsor added.
- Introduced in House
Julia BrownleyDemocrat · California
Sharice DavidsDemocrat · Kansas
Stephen LynchDemocrat · Massachusetts
Jerrold NadlerDemocrat · New York
Mark PocanDemocrat · Wisconsin