# Plain Language Summary: Living Organ Donor Tax Credit Act of 2023

This bill creates a new tax credit for people who donate certain life-saving organs while they're still alive. If you donate a kidney, liver, lung, pancreas, intestine, or bone marrow to someone who needs a transplant, you could get money back on your taxes to cover the costs and lost income from the donation process. The credit covers things like surgery costs, travel and lodging expenses to get to the hospital, medical care related to the donation and recovery, legal paperwork fees, and any wages you lost while you were unable to work during the donation and recovery period. The maximum credit you can claim is $5,000 per year, and you can only claim it if the organ was actually removed from your body and transplanted into someone else in the United States following all applicable laws.

The bill is designed to help offset the financial burden that living organ donors often face. Many people who donate organs have to take time off work, travel long distances to transplant centers, and pay for various medical and legal expenses out of their own pockets. By allowing them to claim these costs as a tax credit, the bill aims to make organ donation more financially accessible and encourage more people to become donors. The credit only applies to expenses you actually paid yourself—if your insurance, an employer, or another organization already reimbursed you for those costs, you can't claim them again on your taxes.

The bill also clarifies that this tax credit doesn't violate federal laws against paying people for organs. Currently, U.S. law prohibits compensating organ donors to prevent exploitation, but this bill explicitly states that a tax credit for legitimate expenses doesn't count as unlawful compensation. This means donors can receive this tax benefit without running into legal problems, and the government can coordinate this tax credit with other assistance programs that help living donors cover their expenses.

Living Organ Donor Tax Credit Act of 2023

Wilson, Joe

Living Organ Donor Tax Credit Act of 2023This 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.&nbsp;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.&nbsp;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.