Living Organ Donor Tax Credit Act

This bill would give living organ donors a refundable tax credit of up to $5,000 to help with costs from donating. Covered costs include travel, lodging, medical and follow-up care, paperwork or legal fees, and lost wages tied to the transplant. Expenses that were reimbursed by someone else cannot be counted. The donor must be alive when the organ is removed, and the donation and transplant must happen in the United States. Eligible organs include a kidney, liver, lung, pancreas, intestine, or bone marrow.

• Who is affected: People who donate one of the listed organs while alive.
• What changes: They can claim a refundable tax credit up to $5,000 for out-of-pocket costs and lost wages; reimbursed costs don’t count.
• When: For the tax year in which the donation occurs.