Living Organ Donor Tax Credit Act of 2023 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.