,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #cfih  ,,in ,,the ,,house ,,of  
,,representatives  ,june #c1 #bjbe,mr4  
,wilson of ,south ,carolina 7for himself
 and ,mr4 ,nadler7 introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on ,energy
 and ,commerce1 for a period to be      
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide a    
refundable credit to individuals who    
donate certain life-saving organs4  #a4 
,short title ,this ,act may be cited as 
the ,living ,organ ,donor ,tax ,credit  
,act4  #b4 ,credit for donation of      
certain life-saving organs  7a7 ,in     
general ,subpart ,c of part ,,iv of     
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after section      

#cf;,b the following new section3       
#cf;,c4 ,donation of certain life-saving
 organs  7a7 ,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 year1 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--   
7#a7 costs paid by the taxpayer in      
connection with such transplantation1   
7#b7 travel1 lodging1 and other         
logistical expenses1  7#c7 medical      
expenses related to donation and        
follow-up care1  7#d7 paperwork or legal
 costs related to donation1 and  7#e7   
any lost wages of the individual in     
connection with such transplantation4   
7b7 ,limitation ,the credit allowed     
under subsection 7a7 with respect to any
 individual for any taxable year shall  
not exceed #e1jjj4  7c7 ,definitions and
 special rules ,for purposes of this    
section--  7#a7 ,qualified life-saving  

organ ,the term qualified life-saving   
organ means kidney1 liver1 lung1        
pancreas1 intestine1 bone marrow1 or any
 part thereof4  7#b7 ,restriction to    
living donors ,credit shall not be      
allowed under subsection 7a7 unless the 
individual is alive when the qualified  
life-saving organ is removed from such  
individual4  7#c7 ,transplant must be in
 accordance with ,united ,states law    
,credit shall not be allowed under      
subsection 7a7 unless the donation and  
transplantation occurs within1 and in   
accordance with the laws of1 the ,united
 ,states4  7#d7 ,donation ,except as    
provided in regulations by the          
,secretary1 an organ shall not be       
treated as donated unless and until such
 organ is removed from the donor4  7#e7 
,reimbursed expenses not taken into     
account ,there shall not be taken into  
account under subsection 7a7 any amounts
 reimbursed by any person or entity1    
public or private4  4  7b7 ,public      
,health ,service ,act and ,national     

,organ ,transplant ,act amendments  7#a7
 ,coordination with ,federal living     
organ donation grants ,section #cgg7;d7 
of the ,public ,health ,service ,act is 
amended by inserting that such          
individual has been allowed1 or         
reasonably expects to be allowed1 a tax 
credit under section #cf;,c of the      
,internal ,revenue ,code of #aihf or    
before that payment has been made4  7#b7
 ,tax credit not unlawful compensation  
,section #cja7;c77#b7 of the ,national  
,organ ,transplant ,act is amended by   
inserting the tax credit allowed under  
section #cf;,c of the ,internal ,revenue
 ,code of #aihf or after does not       
include4  7c7 ,conforming amendment     
,section #acbd7;b7 of title #ca1 ,united
 ,states ,code1 is amended by inserting 
#cf;,c1 after #cf;,b14  7d7 ,clerical   
amendment ,the table of sections of such
 subpart is amended by inserting after  
the item relating to section #cf;,b the 
following new item3  ,sec4 #cf;,c4      
,donation of certain life-saving organs4

  4  7e7 ,effective date  7#a7 ,in      
general ,except as provided in paragraph
 7#b71 the amendments made by this      
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4  7#b7 ,public   
,health ,service ,act and ,national     
,organ ,transplant ,act amendments ,the 
amendments made by subsection 7b7 shall 
take effect on the date of the enactment
 of this ,act4