I 
119TH CONGRESS 
1ST SESSION H. R. 3698 
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 
JUNE 3, 2025 
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 consider-
ation 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. 
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 ‘‘Living Organ Donor 
Tax Credit Act’’. 
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SEC. 2. CREDIT FOR DONATION OF CERTAIN LIFE-SAVING 
ORGANS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. 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 subtitle for the taxable year an amount 
equal to the sum of— 
‘‘(1) costs paid by the taxpayer in connection 
with such transplantation, 
‘‘(2) travel, lodging, and other logistical ex-
penses, 
‘‘(3) medical expenses related to donation and 
follow-up care, 
‘‘(4) paperwork or legal costs related to dona-
tion, and 
‘‘(5) any lost wages of the individual in connec-
tion with such transplantation. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) with respect to any individual for any taxable 
year shall not exceed $5,000. 
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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) TRANSPLANT MUST BE IN ACCORDANCE 
WITH UNITED STATES LAW.—Credit shall not be al-
lowed under subsection (a) unless the donation and 
transplantation occurs within, and in accordance 
with the laws of, the United States. 
‘‘(4) 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. 
‘‘(5) REIMBURSED EXPENSES NOT TAKEN INTO 
ACCOUNT.—There shall not be taken into account 
under subsection (a) any amounts reimbursed by 
any person or entity, public or private.’’. 
(b) PUBLIC HEALTH SERVICE ACT AND NATIONAL 
ORGAN TRANSPLANT ACT AMENDMENTS.— 
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(1) COORDINATION
WITH
FEDERAL
LIVING 
ORGAN DONATION GRANTS.—Section 377(d) of the 
Public Health Service Act is amended by inserting 
‘‘that such individual has been allowed, or reason-
ably expects to be allowed, a tax credit under section 
36C of the Internal Revenue Code of 1986 or’’ be-
fore ‘‘that payment has been made’’. 
(2) TAX CREDIT NOT UNLAWFUL COMPENSA-
TION.—Section 301(c)(2) of the National Organ 
Transplant Act is amended by inserting ‘‘the tax 
credit allowed under section 36C of the Internal 
Revenue Code of 1986 or’’ after ‘‘does not include’’. 
(c) CONFORMING AMENDMENT.—Section 1324(b) of 
title 31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
of such subpart is amended by inserting after the item 
relating to section 36B the following new item: 
‘‘Sec. 36C. Donation of certain life-saving organs.’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to taxable years beginning after the date 
of the enactment of this Act. 
(2) PUBLIC
HEALTH
SERVICE
ACT
AND
NA-
TIONAL ORGAN TRANSPLANT ACT AMENDMENTS.— 
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