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H.R. 3698 119th Congress House

Living Organ Donor Tax Credit Act

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

Introduced: June 3, 2025 Introduced by: Joe Wilson Republican · South Carolina See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 3, 2025
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.
Jun 3, 2025
Introduced in House
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What's happening now June 3, 2025

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.

 Plain-English summary Congressional Research Service

Living Organ Donor Tax Credit Act

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 3

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 7
All 7 Democratic 7
D
Gottheimer, Josh
New Jersey · Oct 29, 2026
 D
Thanedar, Shri
Michigan · Oct 29, 2026
 D
Pocan, Mark
Wisconsin · Jan 7, 2026
 D
Lynch, Stephen F.
Massachusetts · Oct 21, 2025
 D
Davids, Sharice
Kansas · Sep 4, 2025
 D
Brownley, Julia
California · Jun 6, 2025
 D
Nadler, Jerrold
New York · Jun 3, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3698: Living Organ Donor Tax Credit Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-3698/
MLA
"H.R. 3698: Living Organ Donor Tax Credit Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-3698/.
Bluebook (legal)
H.R. 3698, 119th Cong. (2026), https://openamerica.io/bill/119-HR-3698/.
Markdown link
[H.R. 3698: Living Organ Donor Tax Credit Act](https://openamerica.io/bill/119-HR-3698/)
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