I 
108TH CONGRESS 
2D SESSION 
H. R. 5317
To amend the Internal Revenue Code of 1986 to allow a deduction from 
gross income for the donation of blood. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 8, 2004
Mr. HASTINGS of Florida introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
deduction from gross income for the donation of blood.
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 ‘‘Relief for Life-Saving 
Blood Donors Act of 2004’’. 
SEC. 2. FINDINGS. 
The Congress finds that—
(1) each year over 4.5 million Americans need 
a life-saving blood transfusion, and the daily demand 
for blood is 38,000 units;
(2) the Mayo Clinic reports that about 25 per-
cent of all Americans will need a blood transfusion 
at least once in their life; 
(3) the Mayo Clinic also reports that only 5 
percent of eligible Americans (about 8.8 million peo-
ple) donate blood every year; 
(4) according to the American Association of 
Blood Banks, the average donor is a college-edu-
cated white male, between the ages of 30 and 50, 
who is married and has an above-average income; 
(5) these ‘‘average’’ statistics are currently 
evolving to reflect increasing blood donations from 
women and minority groups; 
(6) persons 69 years and older account for 10 
percent of the population but need 50 percent of 
whole blood and red blood cell transfusions; 
(7) many blood banks have found that it is safe 
for seniors to donate blood; 
(8) the National Blood Data Resource Center 
reports that seasonal and regional blood supply 
shortages are not uncommon, and a shortage of red 
blood cells may occur if transfusion demands con-
tinue to rise and collection efforts cannot keep up 
the pace;
(9) a major national trauma, such as an out-
break of disease, a natural disaster, or a terrorist at-
tack, could dramatically affect the blood supply; 
(10) a single blood donation can help as many 
as three people; 
(11) blood cannot be manufactured and can 
only come as a gift from people; and 
(12) the American Red Cross and other blood-
donation organizations urge people to give blood 
three times a year. 
SEC. 3. SENSE OF CONGRESS. 
It is the sense of Congress that—
(1) all Americans should donate blood three 
times a year, as per the recommendation of the 
American Red Cross, as this simple task saves mil-
lions of lives each year; 
(2) blood donation is as valuable as other dona-
tions, such as organs, tissue, and bone marrow, and 
blood donors should be applauded for their commit-
ment; 
(3) employers should allow workers to take time 
off of work, without a loss of pay or time, to donate 
blood; and 
(4) employees should be encouraged to partici-
pate in employer-sponsored blood drives.
SEC. 4. DEDUCTION FOR BLOOD AND PLASMA DONATION. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. BLOOD AND PLASMA DONATION. 
‘‘(a) DEDUCTION ALLOWED.—In the case of an indi-
vidual, there shall be allowed as a deduction for the tax-
able year an amount equal to $50 multiplied by the num-
ber of times during such year the taxpayer makes a quali-
fied blood donation. 
‘‘(b) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) for a taxable year shall not ex-
ceed $150 ($300 in the case of a joint return). 
‘‘(c) QUALIFIED BLOOD DONATION.—For purposes 
of this section, the term ‘qualified blood donation’ means 
the donation of blood or plasma at a blood bank center 
or blood-collection institution which is recognized by the 
Secretary (in consultation with the Secretary of Health 
and Human Services) and which provides receipts for each 
donation.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting after 
paragraph (19) the following new paragraph:
‘‘(20) BLOOD
AND
PLASMA
DONATION.—The 
deduction allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by striking the last item and inserting the fol-
lowing new items:
‘‘Sec. 224. Blood and plasma donation. 
‘‘Sec. 225. Cross reference.’’.
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act.
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