H.R. 3698

119th CONGRESS 1st Session

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

IN THE HOUSE OF REPRESENTATIVES · June 3, 2025 · Sponsor: Mr. Wilson of South Carolina

Table of contents

• H.R. 3698
  • Sec. 36C. Donation of certain life-saving organs.

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—
    • costs paid by the taxpayer in connection with such transplantation,
    • travel, lodging, and other logistical expenses,
    • medical expenses related to donation and follow-up care,
    • paperwork or legal costs related to donation, and
    • 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—
    • The term qualified life-saving organ means kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof.
    • Credit shall not be allowed under subsection (a) unless the individual is alive when the qualified life-saving organ is removed from such individual.
    • 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.
    • 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.
    • There shall not be taken into account under subsection (a) any amounts reimbursed by any person or entity, public or private.