Us Congress 2025-2026 Regular Session

Us Congress House Bill HB3698

Introduced
6/3/25  

Caption

Living Organ Donor Tax Credit Act

Impact

The impact of HB3698 is significant as it amends the Internal Revenue Code to include provisions for organ donors. This legislative change is intended to alleviate the financial burden faced by living organ donors, thereby fostering an environment that promotes more individuals to consider organ donation. Furthermore, the bill seeks to streamline existing regulations surrounding the organ donation process, potentially increasing the number of transplants performed and ultimately saving more lives. By financially supporting donors, the bill also aligns with broader public health initiatives aimed at improving organ donation rates and transplantation outcomes.

Summary

House Bill 3698, the 'Living Organ Donor Tax Credit Act', proposes a refundable tax credit for individuals who donate certain life-saving organs. The bill specifically allows donors to claim a tax credit for various costs incurred during the organ donation process. This includes expenses related to transplantation, such as travel, lodging, medical costs, and lost wages, with a maximum limit of $5,000 per taxable year. This incentive is aimed at encouraging organ donation, which can be a cost-prohibitive process for many potential donors due to associated expenses.

Contention

Notable points of contention regarding HB3698 include the limitations on which expenses qualify for the tax credit and the potential implications for insurance reimbursement practices. Critics may argue that the bill imposes a cap on the credit that could still leave many donors financially strained, while advocates assert that any financial assistance is a step in the right direction. Additionally, the stipulation that credits may only apply to non-reimbursed expenses raises questions about the relationship between donor compensation and the ethical considerations surrounding organ donation. Overall, while the bill garners support for its intent, these points of contention highlight complexities that lawmakers will need to address.

Companion Bills

No companion bills found.

Previously Filed As

US HB6171

Living Organ Donor Tax Credit Act of 2023

US HB9275

End Kidney Deaths Act

US HB3662

Adoption Tax Credit Refundability Act of 2023

US HB3702

Access Technology Affordability Act of 2023

US HB10001

Home Lead Safety Tax Credit Act of 2024

US HB3963

Visitable Inclusive Tax Credits for Accessible Living (VITAL) Act

US HB7393

To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

US SB2895

Adoption Tax Credit Refundability Act of 2023

US HB2923

Living Donor Protection Act of 2023

US HB10282

Expanding Support for Living Donors Act of 2024

Similar Bills

CA SB277

Criminal procedure: search of persons.

CA AB937

Plastic products: commercial agricultural mulch film: labeling: soil biodegradable.

CA AB2632

Segregated confinement.

CA AB1464

Housing preferences.

MI SB0975

Employment security: benefits; disqualification from benefits; modify. Amends sec. 29 of 1936 (Ex Sess) PA 1 (MCL 421.29).

CA AB2564

Individual Shared Responsibility Penalty: waiver: health care service plans.

CA SB479

Termination of tenancy: no-fault just cause: natural person.

CA SB1428

Reproductive health: mifepristone and other medication.