WHAT THE LAW DOINCongress, in plain words

H.R. 3698 · 119th Congress

Living Organ Donor Tax Credit Act

IntroducedTaxation
IntroducedJun 3, 2025
Passed HouseNot yet
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet

Where it stands

Introduced. Latest step, Jun 3, 2025: Referred to the Committee on Ways and Means and the Committee on Energy and Commerce. It would change 2 sections of existing law.

How this bill changes the law

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H.R. 3698 would change 2 sections of existing law. Read from the bill text as introduced in the House (Jun 3, 2025).

26 U.S.C. 36C [§36C. Renumbered §23]

31 U.S.C. 1324

What the words would change: every change, in place (3)

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 26 U.S.C. 36C(d)changedby H.R. 3698 Sec. 2(b)

    The bill says: Section 377(d) of the Public Health Service Act is amended by inserting "that such individual has been allowed, or reasonably expects to be allowed, a tax credit under section 36C of the Internal Revenue Code of 1986 or" before "that payment has been made".

    Bill text · Current law (26 U.S.C. 36C)

  2. 26 U.S.C. 36C(c)(2)changedby H.R. 3698 Sec. 2(b)

    The bill says: Section 301(c)(2) of the National Organ Transplant Act is amended by inserting "the tax credit allowed under section 36C of the Internal Revenue Code of 1986 or" after "does not include".

    Bill text · Current law (26 U.S.C. 36C)

  3. 31 U.S.C. 1324(b)a new sectionchangedby H.R. 3698 Sec. 2(c)

    (b) Disbursements may be made from the appropriation made by this section only for— (1) refunds to the limit of liability of an individual tax account; and (2) refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A,1 36B, 36C, 168(k)(4)(F), 53(e),1 54B(h),1 3131, 3132, 3134, 6428, 6428A, 6428B, 6431,1 or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.

    The bill says: Section 1324(b) of title 31, United States Code, is amended by inserting "36C," after "36B,".

    Bill text

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

What it does

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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.

Official summary by the Congressional Research Service (Introduced in House, Jun 3, 2025).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

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  1. Jun 3, 2025Referred to the Committee on Ways and Means and the Committee on Energy and Commerce.House floor actions
  2. Jun 3, 2025Referred to the Committee on Ways and Means and the Committee on Energy and Commerce.House floor actions
  3. Jun 3, 2025Introduced in HouseLibrary of Congress
  4. Jun 3, 2025Introduced in HouseLibrary of Congress

Show key steps only

Cosponsors

  • Julia Brownley D-CA-26
  • Sharice Davids D-KS-3
  • Josh Gottheimer D-NJ-5
  • Stephen F. Lynch D-MA-8
  • Jerrold Nadler D-NY-12
  • Mark Pocan D-WI-2
  • Shri Thanedar D-MI-13