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HR 6171 118th Congress House Taxation Income tax credits Organ and tissue donation and transplantation

Living Organ Donor Tax Credit Act of 2023

Introduced: April 11, 2024 Introduced by: Wilson, Joe Republican · South Carolina See on congress.gov
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
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.
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 Plain-English summary Congressional Research Service

Living Organ Donor Tax Credit Act of 2023

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.

What's happening now November 3, 2023

Referred to the Subcommittee on Health.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6171: Living Organ Donor Tax Credit Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-6171/
MLA
"H.R. 6171: Living Organ Donor Tax Credit Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-6171/.
Bluebook (legal)
H.R. 6171, 118th Cong. (2026), https://openamerica.io/bill/118-HR-6171/.
Markdown link
[H.R. 6171: Living Organ Donor Tax Credit Act of 2023](https://openamerica.io/bill/118-HR-6171/)
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