Bill > HR3698

This bill establishes a new tax credit for living organ donors to help offset the financial costs associated with donating a qualified life-saving organ. The credit would reimburse donors up to $5,000 for expenses related to organ donation, including travel, lodging, medical costs, legal paperwork, and lost wages. The credit applies specifically to living donors of kidneys, livers, lungs, pancreas, intestines, or bone marrow, and is only available for donations that occur within the United States and in compliance with U.S. law. To be eligible, the donor must be alive when the organ is removed, and the credit cannot include any expenses that have already been reimbursed by another source. The bill also makes minor amendments to the Public Health Service Act and the National Organ Transplant Act to clarify that this tax credit does not constitute unlawful compensation and can be coordinated with existing federal living organ donation grants. The tax credit would become effective for taxable years beginning after the date of the Act's enactment, with the related Act amendments taking effect immediately upon enactment.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/3698/all-info