This legislation introduces a new refundable tax credit within the Internal Revenue Code for individuals who donate specific life-saving organs, such as kidneys, livers, or bone marrow. The primary goal is to alleviate the financial burden on living organ donors by allowing them to claim a credit for various expenses associated with their donation, thereby encouraging more life-saving procedures. The credit covers a comprehensive range of costs, including those paid by the taxpayer for transplantation, travel, lodging, and other logistical expenses. It also includes medical expenses related to the donation and follow-up care, paperwork or legal costs, and any lost wages incurred by the individual due to the transplantation process. However, it explicitly states that any amounts reimbursed by other entities, whether public or private, are not eligible for this credit. To qualify, the donation must involve a qualified life-saving organ , and the donor must be alive when the organ is removed. The maximum credit allowed is $5,000 per individual per taxable year , and the donation and transplantation must occur within the United States in accordance with its laws. Furthermore, the bill amends existing acts to clarify that this tax credit is not considered unlawful compensation under the National Organ Transplant Act and coordinates with federal living organ donation grants.