Home > 106th Congressional Bills > H.R. 5437 (ih) To require a study by the Bureau of Labor Statistics to develop a [Introduced in House] ...H.R. 5437 (ih) To require a study by the Bureau of Labor Statistics to develop a [Introduced in House] ...
106th CONGRESS
2d Session
H. R. 5436
To amend the Internal Revenue Code of 1986 to allow a credit against
gross income for organ donation.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 10, 2000
Mr. Smith of New Jersey introduced the following bill; which was
referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to allow a credit against
gross income for organ donation.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Help Organ Procurement Expand Act of
2000''.
SEC. 2. FINDINGS.
The Congress finds that--
(1) 13 people die every day waiting for a life-saving
transplant operation;
(2) over 67,000 people are currently waiting for a
transplant operation--including over 44,000 kidney patients,
14,000 liver patients, 4,000 lung patients, and 800 pancreas
patients;
(3) every 14 minutes, a new name is added to the national
transplant waiting list;
(4) between 10,000 and 12,000 people die annually who are
considered medically suitable for organ donation, yet only an
estimated 5,200 people donate their organs every year;
(5) one donor can help more than 50 people in need of an
organ;
(6) current programs designed to expand the number of
available organs do not contain any economic awards or
incentives for patients to become organ donors; and
(7) current debates in Congress and in the Administration
have unfortunately focused on the way organs ought to be
allocated, rather than addressing the root cause of the
problem, which is a lack of available transplant organs.
SEC. 3. CREDIT FOR ORGAN DONATION.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 30A the
following new section:
``SEC. 25B. ORGAN DONATION.
``(a) Allowance of Credit.--In the case of a qualified person,
there shall be allowed as a credit against the tax imposed by this
chapter for the taxable year with respect to all qualified organ
donations an amount equal to $2,500.
``(b) Qualified Organ Donation.--
``(1) In general.--For purposes of this section, the term
`qualified organ donation' means the donation of a kidney,
liver, heart, pancreas, pancreas islet cells, lung, or
intestine.
``(2) Exceptions.--The term `qualified organ donation'
shall not include the donation of an organ under any of the
following circumstances:
``(A) The donor has been killed with assistance
from a physician.
``(B) The otherwise eligible individual has
authorized the withdrawal or denial of life sustaining
medical treatment of the donor.
``(C) The otherwise eligible individual medically
conducted or assisted in the operation to recover the
organ.
``(D) The organs to be donated come from an unborn
child or human fetus that was aborted.
``(E) The donor has committed suicide.
``(F) Legal consent failed to be obtained from the
donor or their family prior to the organ recovery.
``(G) The otherwise eligible individual has been
indicted or convicted of a felony or a misdemeanor
offense against the donor, or is actively under
criminal investigation for the possible felony offense
against the donor.
``(H) In the case of living donors, the decision to
donate the organ, in the judgment of the donor's
attending physicians, would subject the donor to
unacceptable levels of medical risk of death or
permanent debilitation.
``(c) Qualified Person.--For purposes of this section, the term
`qualified person' means--
``(1) in the case of a live organ donor, the organ donor
himself, and
``(2) in the case of a deceased organ donor--
``(A) the beneficiary designated for purposes of
this section,
``(B) the estate in the case the deceased organ
donor died testate but without designating a
beneficiary for the purposes of this section, or
``(C) the class of beneficiaries designated under
State law in the case that the deceased organ donor
died intestate.
``(d) Allocation of Credit Amount Among Beneficiaries.--In the case
that more than 1 person is a beneficiary under subsection (c), the
amount allowed under subsection (a) shall be divided among each of the
beneficiaries on a pro rata basis unless--
``(1) the will of the deceased organ donor provides for a
different allocation, or
``(2) the beneficiaries agree to a different allocation.
``(e) Carryforwards of Unused Credit.--If the credit allowable
under subsection (a) for any taxable year exceeds the limitation
imposed by section 26(a) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this section,
section 23, and section 1400C), such excess shall be carried to the
succeeding taxable year and added to the credit allowable under
subsection (a) for such taxable year. For purposes of the preceding
sentence, credits shall be treated as used on a first-in first-out
basis.''.
(b) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 30A the following new
item:
``Sec. 25B. Organ donation.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.
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