Living Organ Donor Tax Credit Act
Sponsored By: Representative Wilson, Joe [R-SC-2]
Introduced
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.
Show full summary
- 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.
Your PRIA Score
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
New tax credit for living organ donors
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 capped at $5,000 per person per year. You must donate in the United States, be alive when the organ is removed, and donate a qualifying organ like a kidney, liver, lung, pancreas, intestine, or bone marrow. The donation would count when the organ is removed, and the credit would apply to tax years that begin after enactment.
Donation credit legal; grants may adjust
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 take effect on the date the bill is enacted.
Sponsors & CoSponsors
Sponsor
Wilson, Joe [R-SC-2]
SC • R
Cosponsors
Rep. Nadler, Jerrold [D-NY-12]
NY • D
Sponsored 6/3/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 6/6/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 9/4/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov