Living Organ Donor Tax Credit Act
- Bill Number
- H.R. 3698
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-06-03: 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.
- Last Updated
- 2026-01-08T09:07:16Z
Official Summary
Living Organ Donor Tax Credit Act
This bill establishes a refundable tax credit of up to $5,000 for expenses related to the removal and donation of all or part of a kidney, liver, lung, pancreas, intestine, or bone marrow by a living individual for transplant into another individual.
Expenses that may be included in the calculation of this tax credit include travel, lodging, medical expenses related to donation and follow-up care, paperwork and legal costs, lost wages, and any other costs paid by the taxpayer in connection with the transplant.
Expenses related to the transplant that are reimbursed by any person or entity (public or private) may not be included in the calculation of the credit amount.
Sponsor
Cosponsors (5)
Rep. Nadler, Jerrold [D-NY-12], Rep. Brownley, Julia [D-CA-26], Rep. Davids, Sharice [D-KS-3], Rep. Lynch, Stephen F. [D-MA-8], Rep. Pocan, Mark [D-WI-2]
Recent Actions
- 2025-06-03: 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.
- 2025-06-03: 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.
- 2025-06-03: Introduced in House
- 2025-06-03: Introduced in House
Bill Versions
- Living Organ Donor Tax Credit Act — issued 2025-06-03 — PDF (5 pages)