Living Organ Donor Tax Credit Act of 2009
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Living Organ Donor Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for a donation of a qualified life-saving organ for transplantation by a living individual into another individual. Defines "qualified life-saving organ" as a kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof. Limits the annual amount of such credit to $5,000 of the unreimbursed costs and lost wages incurred by an organ donor in connection with an organ transplant.
Amends: (1) the Public Health Service Act to reduce federal living organ donation grants by any tax credit for organ donation received under this Act; and (2) the National Organ Transplant Act to provide that any such tax credit shall not be deemed valuable consideration for purposes of the ban against organ purchases.
Referred to the Subcommittee on Health.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 218: Living Organ Donor Tax Credit Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-218/
"H.R. 218: Living Organ Donor Tax Credit Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-218/.
H.R. 218, 111th Cong. (2026), https://openamerica.io/bill/111-HR-218/.
[H.R. 218: Living Organ Donor Tax Credit Act of 2009](https://openamerica.io/bill/111-HR-218/)