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Living Organ Donor Tax Credit Act

6/25/2025, 8:18 PM

Summary of Bill HR 3698

The bill "To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs" was introduced in the 119th Congress on June 3, 2025.

Congressional Summary of HR 3698

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.

Current Status of Bill HR 3698

Bill HR 3698 is currently in the status of Bill Introduced since June 3, 2025. Bill HR 3698 was introduced during Congress 119 and was introduced to the House on June 3, 2025.  Bill HR 3698's most recent activity was 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. as of June 3, 2025

Bipartisan Support of Bill HR 3698

Total Number of Sponsors
4
Democrat Sponsors
0
Republican Sponsors
4
Unaffiliated Sponsors
0
Total Number of Cosponsors
3
Democrat Cosponsors
3
Republican Cosponsors
0
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill HR 3698

Primary Policy Focus

Taxation

Alternate Title(s) of Bill HR 3698

To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs.
To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs.

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