I 

109TH CONGRESS 

1ST SESSION H. R. 2474 

To amend the Internal Revenue Code of 1986 to provide a nonrefundable 

personal credit to individuals who donate certain life-saving organs. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 19, 2005 

Mr. WILSON of South Carolina (for himself, Mr. BROWN of South Carolina, 

Mr. MILLER of Florida, Mr. NORWOOD, Mr. FOLEY, and Ms. ROSLEHTINEN) introduced the following bill; which was 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 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a nonrefundable personal credit to individuals who donate certain life-saving organs. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Living Organ Donor 

5 Tax Credit Act of 2005’’. 
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1 SEC. 2. CREDIT FOR DONATION OF CERTAIN LIFE-SAVING 

2 ORGANS. 

3 (a) IN GENERAL.—Subpart A of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 (relating to nonrefundable personal credits) is 

6 amended by inserting after section 25B the following new 

7 section: 

8 ‘‘SEC. 25C. DONATION OF CERTAIN LIFE-SAVING ORGANS. 

9 ‘‘(a) IN GENERAL.—In the case of an individual who 

10 donates a qualified life-saving organ of such individual for 

11 transplantation into another individual during the taxable 

12 year, there shall be allowed as a credit against the tax 

13 imposed by this chapter for the taxable year the sum of— 

14 ‘‘(1) unreimbursed costs paid by the taxpayer in 

15 connection with such transplantation, and 

16 ‘‘(2) any lost wages of the individual in connec17 tion with such transplantation. 

18 ‘‘(b) LIMITATION.—The credit allowed under sub19 section (a) with respect to any individual for any taxable 

20 year shall not exceed $5,000. 

21 ‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur22 poses of this section— 

23 ‘‘(1) QUALIFIED LIFE-SAVING ORGAN.—The 

24 term ‘qualified life-saving organ’ means kidney, liver, 

25 lung, pancreas, intestine, bone marrow, or any part 

26 thereof. 
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1 ‘‘(2) RESTRICTION TO LIVING DONORS.—Credit 

2 shall not be allowed under subsection (a) unless the 

3 individual is alive when the qualified life-saving 

4 organ is removed from such individual. 

5 ‘‘(3) DONATION.—Except as provided in regula6 tions by the Secretary, an organ shall not be treated 

7 as donated unless and until such organ is removed 

8 from the donor.’’. 

9 (b) PUBLIC HEALTH SERVICE ACT AMENDMENTS.— 

10 (1) FEDERAL LIVING ORGAN DONATION GRANTS

11 REDUCED BY TAX CREDIT.—Section 377(d) of the 

12 Public Health Service Act is amended by inserting 

13 ‘‘that a tax credit is allowed, or can reasonably be 

14 expected to be allowed, under section 25C of the In15 ternal Revenue Code of 1986 or’’ before ‘‘that pay16 ment has been made’’. 

17 (2) TAX CREDIT NOT UNLAWFUL COMPENSA18 TION.—Section 301(c)(2) of the Public Health Serv19 ice Act is amended by inserting ‘‘the tax credit al20 lowed under section 25C of the Internal Revenue 

21 Code of 1986 or’’ after ‘‘does not include’’. 

22 (c) CLERICAL AMENDMENT.—The table of sections 

23 of such subpart is amended by inserting after the item 

24 relating to section 25B the following new item: 

‘‘Sec. 25C. Donation of certain life-saving organs.’’. 

25 (d) EFFECTIVE DATE.— 
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1 (1) IN GENERAL.—Except as provided in para2 graph (2), the amendments made by this section 

3 shall apply to taxable years beginning after the date 

4 of the enactment of this Act. 

5 (2) PUBLIC HEALTH SERVICE ACT AMEND6 MENTS.—The amendments made by subsection (b) 

7 shall take effect on the date of the enactment of this 

8 Act. 

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