118th Congress · HOUSE BILLBILL

H.R. 6171Living Organ Donor Tax Credit Act of 2023

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

Taxation
Introduced Nov 2, 2023
Last action Nov 3, 2023
Pipeline · Bill → Law
Step 1
Introduced
Nov 2, 2023
Step 2
Referred
Nov 3, 2023
E&C · Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

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.

Provisions · 2 sectionsIntroduced in House
Timeline · 4 actions
Nov 3, 2023
Referred to the Subcommittee on Health.
Nov 2, 2023
Introduced in House
Nov 2, 2023
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.
Nov 2, 2023
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.