I 

118TH CONGRESS 

1ST SESSION H. R. 6171 

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 

NOVEMBER 2, 2023 

Mr. WILSON of South Carolina (for himself and Mr. NADLER) 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 refundable 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 2023’’. 


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1 SEC. 2. CREDIT FOR DONATION OF CERTAIN LIFE-SAVING 

2 ORGANS. 

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

5 1986 is amended by inserting after section 36B the fol6 lowing new section: 

7 ‘‘SEC. 36C. DONATION OF CERTAIN LIFE-SAVING ORGANS. 

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

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

10 transplantation into another individual during the taxable 

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

12 imposed by this subtitle for the taxable year an amount 

13 equal to the sum of— 

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

15 with such transplantation, 

16 ‘‘(2) travel, lodging, and other logistical ex17 penses, 

18 ‘‘(3) medical expenses related to donation and 

19 follow-up care, 

20 ‘‘(4) paperwork or legal costs related to dona21 tion, and 

22 ‘‘(5) any lost wages of the individual in connec23 tion with such transplantation. 

24 ‘‘(b) LIMITATION.—The credit allowed under sub25 section (a) with respect to any individual for any taxable 

26 year shall not exceed $5,000. 


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1 ‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur2 poses of this section— 

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

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

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

6 thereof. 

7 ‘‘(2) RESTRICTION TO LIVING DONORS.—Credit 

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

9 individual is alive when the qualified life-saving 

10 organ is removed from such individual. 

11 ‘‘(3) TRANSPLANT MUST BE IN ACCORDANCE

12 WITH UNITED STATES LAW.—Credit shall not be al13 lowed under subsection (a) unless the donation and 

14 transplantation occurs within, and in accordance 

15 with the laws of, the United States. 

16 ‘‘(4) DONATION.—Except as provided in regula17 tions by the Secretary, an organ shall not be treated 

18 as donated unless and until such organ is removed 

19 from the donor. 

20 ‘‘(5) REIMBURSED EXPENSES NOT TAKEN INTO

21 ACCOUNT.—There shall not be taken into account 

22 under subsection (a) any amounts reimbursed by 

23 any person or entity, public or private.’’. 

24 (b) PUBLIC HEALTH SERVICE ACT AND NATIONAL

25 ORGAN TRANSPLANT ACT AMENDMENTS.— 


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1 (1) COORDINATION WITH FEDERAL LIVING

2 ORGAN DONATION GRANTS.—Section 377(d) of the 

3 Public Health Service Act is amended by inserting 

4 ‘‘that such individual has been allowed, or reason5 ably expects to be allowed, a tax credit under section 

6 36C of the Internal Revenue Code of 1986 or’’ be7 fore ‘‘that payment has been made’’. 

8 (2) TAX CREDIT NOT UNLAWFUL COMPENSA9 TION.—Section 301(c)(2) of the National Organ 

10 Transplant Act is amended by inserting ‘‘the tax 

11 credit allowed under section 36C of the Internal 

12 Revenue Code of 1986 or’’ after ‘‘does not include’’. 

13 (c) CONFORMING AMENDMENT.—Section 1324(b) of 

14 title 31, United States Code, is amended by inserting 

15 ‘‘36C,’’ after ‘‘36B,’’. 

16 (d) CLERICAL AMENDMENT.—The table of sections 

17 of such subpart is amended by inserting after the item 

18 relating to section 36B the following new item: 

‘‘Sec. 36C. Donation of certain life-saving organs.’’. 

19 (e) EFFECTIVE DATE.— 

20 (1) IN GENERAL.—Except as provided in para21 graph (2), the amendments made by this section 

22 shall apply to taxable years beginning after the date 

23 of the enactment of this Act. 

24 (2) PUBLIC HEALTH SERVICE ACT AND NA25 TIONAL ORGAN TRANSPLANT ACT AMENDMENTS.— 


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1 The amendments made by subsection (b) shall take 

2 effect on the date of the enactment of this Act. 

Æ 


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