U.S. Congress - H.R.1035 Living Organ Donor Tax Credit Act of 2007
H.R.1035 - Living Organ Donor Tax Credit Act of 2007
To amend the Internal Revenue Code of 1986 to provide a nonrefundable personal credit to individuals who donate certain life-saving organs. view all titles (2)
All Bill Titles
- Official: To amend the Internal Revenue Code of 1986 to provide a nonrefundable personal credit to individuals who donate certain life-saving organs. as introduced.
- Short: Living Organ Donor Tax Credit Act of 2007 as introduced.
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Official Summary
2/13/2007--Introduced.Living Organ Donor Tax Credit Act of 2007 - 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 orgOfficial Summary
2/13/2007--Introduced.Living Organ Donor Tax Credit Act of 2007 - 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.
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