Living Organ Donor Tax Credit Act

HR 3698, the Living Organ Donor Tax Credit Act, creates a federal tax credit for living individuals who donate specific life-saving organs (like kidneys, livers, or bone marrow) for transplantation. It allows donors to claim a credit covering unreimbursed medical costs, travel, lodging, follow-up care, paperwork, and lost wages related to donation, capped at $5,000 per tax year. The credit applies only to living donors whose organ removal and transplantation comply with U.S. law, excludes reimbursed expenses, and does not apply to deceased donors. This bill directly affects living organ donors who bear out-of-pocket costs during the donation process.