To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs., changes federal law or congressional policy affecting health care providers and patients. The main policy domain is Healthcare, Finance, Labor.
Who Benefits and How
health care providers and patients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, health care providers and patients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H5691A6E87A1040C0BF20233FEA5B6BD6: 1. Short title This Act may be cited as the Living Organ Donor Tax Credit Act of 2023.
- Section HA19AA0613A0F4B10A19A0F8727C0765D: 2. Credit for donation of certain life-saving organs Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by...
- Section H6B787F0CE8784760945181D746A3E590: 36C. Donation of certain life-saving organs In the case of an individual who donates a qualified life-saving organ of such individual for transplantation into...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs., changes federal law or congressional policy affecting health care providers and patients.
Key Policy Areas
Healthcare, Finance, Labor
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to provide a refundable credit to individuals who donate certain life-saving organs., changes federal law or congressional policy affecting health care providers and patients.
Policy Domains
Whole bill
Identified Gains
- health care providers and patients
Identified Costs
- federal implementing agencies
- health care providers and patients
Sponsors
Joe Wilson
R-SC | Primary Sponsor
Legislative Progress
IntroducedMr. Wilson of South Carolina (for himself and Mr. Nadler) …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology