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 Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a nonrefundable personal credit to individuals who do-
nate certain life-saving organs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Share Your Spare Act 
of 2011’’. 
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SEC. 2. CREDIT FOR DONATION OF CERTAIN LIFE-SAVING 
ORGANS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. 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 chapter for the taxable year the sum of— 
‘‘(1) unreimbursed costs paid by the taxpayer in 
connection with such transplantation, and 
‘‘(2) any lost wages of the individual in connec-
tion with such transplantation. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR LIMITATION.—The credit allowed 
under subsection (a) with respect to any individual 
shall not exceed $10,000. 
‘‘(2) CREDIT ALLOWED ONLY ONCE.—With re-
spect to the donation by any individual of a qualified 
life-saving organ, credit shall be allowed under sub-
section (a) only with respect to one such donation by 
such individual. 
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‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) QUALIFIED
LIFE-SAVING
ORGAN.—The 
term ‘qualified life-saving organ’ means kidney, liver, 
lung, pancreas, intestine, bone marrow, or any part 
thereof. 
‘‘(2) RESTRICTION TO LIVING DONORS.—Credit 
shall not be allowed under subsection (a) unless the 
individual is alive when the qualified life-saving 
organ is removed from such individual. 
‘‘(3) DONATION.—Except as provided in regula-
tions by the Secretary, an organ shall not be treated 
as donated unless and until such organ is removed 
from the donor.’’. 
(b) PUBLIC HEALTH SERVICE ACT AND NATIONAL 
ORGAN TRANSPLANT ACT AMENDMENTS.— 
(1) FEDERAL LIVING ORGAN DONATION GRANTS 
REDUCED BY TAX CREDIT.—Section 377(d) of the 
Public Health Service Act is amended by inserting 
‘‘that a tax credit is allowed, or can reasonably be 
expected to be allowed, under section 25E of the In-
ternal Revenue Code of 1986 or’’ before ‘‘that pay-
ment has been made’’. 
(2) TAX CREDIT NOT UNLAWFUL COMPENSA-
TION.—Section 301(c)(2) of the National Organ 
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