Tax credit aims to remove financial barriers to organ donation
H.R. 3698 — Living Organ Donor Tax Credit Act · Filed by Joe Wilson (R-SC) · 5 cosponsors · Introduced Jun 3, 2025 · Referred to committee
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What it does
This bill creates a new federal tax credit of up to $5,000 for individuals who donate a life-saving organ (kidney, liver, lung, pancreas, intestine, or bone marrow) while alive. The credit covers the donor's out-of-pocket costs: surgery expenses, travel and lodging, medical follow-up care, legal fees, and lost wages. The bill also clarifies that this tax credit does not count as unlawful compensation under federal organ-donation laws, which prohibit paying people for organs.
Why we flagged it
The bill uses tax policy as a tool to reduce financial barriers to organ donation, a public-health objective. It is not a tax cut for a sector or industry, but rather a targeted credit designed to increase the supply of life-saving organs.
What the text implies
- The $5,000 cap may not fully cover all donor costs (surgery, travel, extended recovery time), leaving some financial burden on donors and potentially limiting uptake among lower-income individuals.
- The bill does not address whether donors can claim the credit if they receive any reimbursement from the transplant recipient, hospital, or insurance — the 'reimbursed expenses' exclusion may create ambiguity in practice.
- Clarifying that the tax credit is not 'unlawful compensation' may open the door to future legislative expansion of donor incentives, including direct cash payments, if the political appetite shifts.
- The credit applies only to U.S. citizens and residents filing federal taxes, potentially excluding undocumented immigrants or non-residents who might otherwise donate.
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
The credit directly reduces the out-of-pocket burden on living organ donors, removing a documented financial barrier to donation. By clarifying that cost reimbursement is not unlawful compensation, the bill may increase organ donation rates, which saves lives for transplant patients on waiting lists.
Who stands to gain
- living organ donors (tax credit recipients)
- transplant patients (increased organ availability)
Named in the bill
Internal Revenue Service (IRS), Department of Health and Human Services, Public Health Service, National Organ Transplant Act, living organ donors, transplant recipients
Where it stands
5 cosponsors: 5 Democrats.
- Jun 3, 2025 — Introduced · Congress.gov: “Introduced in House”
- Jun 3, 2025 — Referred to House Committee on Energy and Commerce and House Committee on Ways and Means · Congress.gov: “Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a…”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (3,343 characters) on May 21, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
As of — page rendered 2026-10-20.
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