I 

112TH CONGRESS 

1ST SESSION H. R. 2755 

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 

AUGUST 1, 2011 

Mr. KISSELL 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 ‘‘Share Your Spare Act 

5 of 2011’’. 


jbell on DSKDVH8Z91PROD with BILLS
2 

•HR 2755 IH

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 25D the following new 

7 section: 

8 ‘‘SEC. 25E. 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) LIMITATIONS.— 

19 ‘‘(1) DOLLAR LIMITATION.—The credit allowed 

20 under subsection (a) with respect to any individual 

21 shall not exceed $10,000. 

22 ‘‘(2) CREDIT ALLOWED ONLY ONCE.—With re23 spect to the donation by any individual of a qualified 

24 life-saving organ, credit shall be allowed under sub25 section (a) only with respect to one such donation by 

26 such individual. 


jbell on DSKDVH8Z91PROD with BILLS
3 

•HR 2755 IH

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) DONATION.—Except as provided in regula12 tions by the Secretary, an organ shall not be treated 

13 as donated unless and until such organ is removed 

14 from the donor.’’. 

15 (b) PUBLIC HEALTH SERVICE ACT AND NATIONAL

16 ORGAN TRANSPLANT ACT AMENDMENTS.— 

17 (1) FEDERAL LIVING ORGAN DONATION GRANTS

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

19 Public Health Service Act is amended by inserting 

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

21 expected to be allowed, under section 25E of the In22 ternal Revenue Code of 1986 or’’ before ‘‘that pay23 ment has been made’’. 

24 (2) TAX CREDIT NOT UNLAWFUL COMPENSA25 TION.—Section 301(c)(2) of the National Organ 


jbell on DSKDVH8Z91PROD with BILLS
4 

•HR 2755 IH

1 Transplant Act is amended by inserting ‘‘the tax 

2 credit allowed under section 25E of the Internal 

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

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

5 of such subpart is amended by inserting after the item 

6 relating to section 25D the following new item: 

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

7 (d) EFFECTIVE DATE.— 

8 (1) IN GENERAL.—Except as provided in para9 graph (2), the amendments made by this section 

10 shall apply to taxable years beginning after the date 

11 of the enactment of this Act. 

12 (2) PUBLIC HEALTH SERVICE ACT AND NA13 TIONAL ORGAN TRANSPLANT ACT AMENDMENTS.— 

14 The amendments made by subsection (b) shall take 

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

Æ 


jbell on DSKDVH8Z91PROD with BILLS