# 119-hr-3698: Living Organ Donor Tax Credit Act

119-hr-3698, Living Organ Donor Tax Credit Act, is a 119th Congress bill sponsored by Rep. Wilson, Joe [R-SC-2] (R-SC); status introduced; PRIA reads it as touching household money (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-hr-3698
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3698
- Congress: 119
- Title: Living Organ Donor Tax Credit Act
- Status: introduced
- Introduced: 2025-06-03
- Sponsor: Rep. Wilson, Joe [R-SC-2] (R-SC)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-31

## Summary

**A tax credit for living organ donors** helps cover donation costs up to $5,000 and makes it cheaper to give a life-saving organ. The credit applies to donors of kidneys, livers, lungs, pancreases, intestines, bone marrow, or parts of those organs when the transplant happens in the United States. - Living donors: Can claim a credit up to $5,000 that adds together transplant costs, travel and lodging, medical and follow-up care, paperwork or legal fees, and lost wages for the year of donation. - Workers and families: Lost wages from time off to donate can be included in the credit, lowering the personal income impact of donating. - Transplant systems and law: The bill amends the Public Health Service Act and the National Organ Transplant Act to reference the new credit and clarifies that only living donors whose organ is removed in the U.S. qualify. Reimbursed expenses are excluded from the credit.

## Cosponsors (7)

- Rep. Nadler, Jerrold [D-NY-12] (D-NY), 2025-06-03T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-06-06T00:00:00.000Z
- Rep. Davids, Sharice [D-KS-3] (D-KS), 2025-09-04T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2026-10-29T00:00:00.000Z
- Rep. Thanedar, Shri [D-MI-13] (D-MI), 2026-10-29T00:00:00.000Z
- Rep. Lynch, Stephen F. [D-MA-8] (D-MA), 2025-10-21T00:00:00.000Z
- Rep. Pocan, Mark [D-WI-2] (D-WI), 2026-01-07T00:00:00.000Z

## Provisions PRIA read

- New tax credit for living organ donors: benefit, high. If enacted, you could claim a new federal tax credit if you donate a qualifying organ during the year. It would cover out-of-pocket transplant costs, travel and lodging, medical and follow-up care, legal or paperwork costs, and lost wages. Reimbursed amounts would not count, and the credit would be…
- Donation credit legal; grants may adjust: mixed, low. If enacted, claiming the donation tax credit would not be treated as illegal pay under federal organ transplant law. Federal donor grant programs would have to consider whether you get, or expect to get, this credit. That could reduce or change grant payments for some donors. These changes would ta…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-4583: Living Donor Protection Act of 2025
- 119-hr-429: Rosie the Riveter Commemorative Coin Act

## Sources
- [119-hr-3698 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3698)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-4583: Living Donor Protection Act of 2025](https://policyrisk.com/legislation/119-hr-4583)
- [119-hr-429: Rosie the Riveter Commemorative Coin Act](https://policyrisk.com/legislation/119-hr-429)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3698 (as of 2026-10-31).