,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #cfih  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #c1 #bjbe,mr4   
,wilson ( ,s\? ,c>ol9a 7= himself & ,mr4
 ,nadl]7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a      
refundable cr$it to individuals :o      
donate c]ta9 life-sav+ organs4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,liv+ ,organ ,donor ,tax ,cr$it ,act4   
#b4 ,cr$it = donation ( c]ta9 life-sav+ 
organs  7a7 ,9 g5]al ,subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,donation ( c]ta9 
life-sav+ organs  7a7 ,9 g5]al ,9 ! case
 ( an individual :o donates a qualifi$  

life-sav+ organ ( su* individual =      
transplantation into ano!r individual   
dur+ ! taxable ye>1 !re %all be all[$ z 
a cr$it aga9/ ! tax impos$ by ?is       
subtitle = ! taxable ye> an am\nt equal 
to ! sum (-- 7#a7 co/s paid by ! taxpay]
 9 connection ) su* transplantation1    
7#b7 travel1 lodg+1 & o!r logi/ical     
exp5ses1  7#c7 m$ical exp5ses relat$ to 
donation & foll[-up c>e1  7#d7 pap]work 
or legal co/s relat$ to donation1 &     
7#e7 any lo/ wages ( ! individual 9     
connection ) su* transplantation4  7b7  
,limitation ,! cr$it all[$ "u subsection
 7a7 ) respect to any individual = any  
taxable ye> %all n exce$ #e1jjj4  7c7   
,def9itions & special rules ,= purposes 
( ?is section--  7#a7 ,qualifi$         
life-sav+ organ ,! t]m qualifi$         
life-sav+ organ means kidney1 liv]1     
lung1 pancreas1 inte/9e1 bone m>r[1 or  
any "p !re(4  7#b7 ,re/riction to liv+  
donors ,cr$it %all n be all[$ "u        
subsection 7a7 unless ! individual is   
alive :5 ! qualifi$ life-sav+ organ is  

remov$ f su* individual4  7#c7          
,transplant mu/ be 9 accordance ) ,unit$
 ,/ates law ,cr$it %all n be all[$ "u   
subsection 7a7 unless ! donation &      
transplantation occurs )91 & 9          
accordance ) ! laws (1 ! ,unit$ ,/ates4 
7#d7 ,donation ,except z provid$ 9      
regulations by ! ,secret>y1 an organ    
%all n be treat$ z donat$ unless & until
 su* organ is remov$ f ! donor4  7#e7   
,reimburs$ exp5ses n tak5 into acc\nt   
,!re %all n be tak5 into acc\nt "u      
subsection 7a7 any am\nts reimburs$ by  
any p]son or entity1 public or private4 
4  7b7 ,public ,heal? ,s]vice ,act &    
,national ,organ ,transplant ,act       
am5dm5ts  7#a7 ,coord9ation ) ,f$]al    
liv+ organ donation grants ,section     
#cgg7;d7 ( ! ,public ,heal? ,s]vice ,act
 is am5d$ by ins]t+ t su* individual has
 be5 all[$1 or reasonably expects to be 
all[$1 a tax cr$it "u section #cf;,c ( !
 ,int]nal ,rev5ue ,code ( #aihf or be=e 
t paym5t has be5 made4  7#b7 ,tax cr$it 
n unlawful comp5sation ,section         

#cja7;c77#b7 ( ! ,national ,organ       
,transplant ,act is am5d$ by ins]t+ !   
tax cr$it all[$ "u section #cf;,c ( !   
,int]nal ,rev5ue ,code ( #aihf or aft]  
does n include4  7c7 ,con=m+ am5dm5t    
,section #acbd7;b7 ( title #ca1 ,unit$  
,/ates ,code1 is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7d7 ,cl]ical am5dm5t ,! 
table ( sections ( su* subp>t is am5d$  
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,donation ( c]ta9 life-sav+ organs4  4 
7e7 ,effective date  7#a7 ,9 g5]al      
,except z provid$ 9 p>agraph 7#b71 !    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  7#b7 ,public      
,heal? ,s]vice ,act & ,national ,organ  
,transplant ,act am5dm5ts ,! am5dm5ts   
made by subsection 7b7 %all take effect 
on ! date ( ! enactm5t ( ?is ,act4