Yesterday, Representatives Jerrold Nadler (D-NY) and Joe Wilson (R-SC) reintroduced the Living Organ Donor Tax Credit Act. The bill will provide up to a $5,000 one-time refundable tax credit to living organ donors who were not reimbursed for the costs related to organ donation by the National Living Organ Donor Assistance Center (NLDAC) or any entity.  

Our nation’s transplant shortage is dire. Seventeen people die every day waiting for a viable organ according to the Health Resources and Services Administration. Currently, there are around 93,000 Americans on the kidney transplant waitlist, with some having to wait as long as six years to receive a transplant, according to UNOS. Patients waiting for a transplant on average cost the U.S. government at least $77,000 a year on dialysis, which adds up to more than $20 billion a year according to the Centers for Medicare and Medicaid Services (CMS). Removing the barriers to organ donation will not only increase the number of living donors therefore saving lives, but also will save the taxpayers money. This tax credit would apply to living kidney, liver, lung, pancreas, intestine, bone marrow donors, and any other viable living organ donation. 

“When an organ donor decides to donate one of their organs to someone else, they aren’t just saving someone’s life—they’re making one of the most selfless, difficult decisions anyone could ever make," said Rep. Nadler. "However, donors can face tremendous and often prohibitive costs associated with surgery, including the cost of travel, lodging, follow up care, and lost wages in connection to transplantation. That’s why I’m proud to introduce this bill with Rep. Wilson and continue my work to remove roadblocks to organ donation.” 

“The gift of living donation is truly priceless. The donors who choose the selfless act of giving a lifesaving organ are making a major life decision, whether gifting to a stranger or a loved one. That lifechanging decision should not be burdened by the costs of donation, and this bill will remove that disincentive to ensure that everyone is able to donate an organ if they choose to, regardless of their financial situation,” said Rep. Wilson. “My predecessor House Armed Services Committee Chairman Floyd Spence miraculously received a double lung transplant as the thirtieth in the world to receive the experiment, living an additional 13 years serving America. We are always grateful for Dr. Sesshadri Raju at the University of Mississippi Medical Center in Jackson, Mississippi for performing the procedure in 1988. I previously worked in the South Carolina State Senate to add a red heart for organ donors to South Carolina Driver’s Licenses at the time of registration. Today, I am grateful to expand this piece of Floyd Spence’s legacy.” 

The bill has been endorsed by the American Association of Kidney Patients, American Kidney Fund (AKF), American Nephrology Nurses Association (ANNA), American Society of Pediatric Nephrology (ASPN), American Society of Transplant Surgeons (ASTS), American Society of Transplantation (AST), Coalition to Modify NOTA, National Kidney Donation Organization (NKDO), National Kidney Foundation (NKF), Polycystic Kidney Disease (PKD) Foundation, Renal Support Network (RSN), and Waitlist Zero. 

“We need better public policy to increase living organ donation. The Living Organ Donor Tax Credit Act of 2025 represents a positive step forward in helping people who selflessly decide to give the gift of life by donating a kidney by providing a refundable tax credit for associated costs of live organ donation such as lost wages, travel or childcare. People with limited resources should have every opportunity to help save a life,” said LaVarne A. Burton, President and CEO of the American Kidney Fund. 

 “The American Society of Pediatric Nephrology (ASPN) applauds the reintroduction of the Living Organ Donor Tax Credit Act by Representatives Jerry Nadler (D-NY) and Joe Wilson (R-SC). Rates of living kidney donation are declining in the US in both the pediatric and adult populations. This decline persists despite the fact that living donor kidney transplant is well established as the optimal treatment for children and adults with end stage kidney disease due to superior graft and patient survival. This important legislation will encourage living donors and we urge its swift passage,” said President Meredith Atkinson of the American Society of Pediatric Nephrology (ASPN).

     "On behalf of the American Society of Transplantation (AST), representing a majority of the nation's transplant professionals, our Society strongly applauds and endorses the re-introduction of the Living Organ Donor Tax Credit Act. AST is grateful for the steadfast leadership of Congressmen Nadler (D-NY) and Wilson (R-SC) to protect and support living donation. The Living Donor Tax Credit Act is a patient-focused bill seeking to address financial and policy barriers that might otherwise prevent an individual from providing a lifesaving donor organ.  AST greatly appreciates this bipartisan and patient centric legislation.  We look forward to working with you to advance this key legislation in this 119th Congress," said Dr. Jon Kobashigawa, President of the American Society of Transplantation (AST).

     "The National Kidney Foundation strongly supports the Living Organ Donor Tax Credit Act as an important step toward removing financial barriers to living donation. This legislation provides tax relief solely for documented, unreimbursed expenses actually incurred by the donor—costs like child/elder care, travel, and lost income. Living donors often face unexpected costs that can reach thousands of dollars, and these expenses should never prevent someone from saving a life. By allowing tax credits for legitimate expenses while maintaining strict documentation requirements, this bill supports donors without compromising the altruistic foundation of organ donation that the National Kidney Foundation has always championed. We applaud Reps. Nadler and Wilson for their leadership and urge Congress to pass this measure that will help save lives while preserving the integrity of our transplant system,” said Kevin Longino, CEO, National Kidney Foundation and a transplant recipient.

     “There’s currently no cure for PKD, and while we await scientific breakthroughs, organ donation remains the most effective long-term treatment,” said Susan Bushnell, President and CEO of the Polycystic Kidney Disease (PKD) Foundation. “This common-sense, compassionate, and cost-effective policy to reimburse living donors for some of the costs of donation will help to remove needless financial barriers, save more lives, and reduce the burden on our federal health system by decreasing reliance on costly, time-consuming, and often unpleasant dialysis treatments. The PKD Foundation is deeply grateful for the longtime leadership of Representatives Nadler and Wilson in championing living donation,” said Susan Bushnell, PKDF’s President & CEO.

“Living donors are true heroes who should not incur financial losses for the life-saving gift they provide. A tax credit is a straightforward method to acknowledge their generosity while simplifying the reimbursement process,” said Lori Hartwell, President & Founder of RSN and kidney transplant recipient.

     “Why should donors go into debt to give the gift of life? Representative Nadler and Representative Wilson’s Living Organ Donor Tax Credit Act will ease the financial strain and empower more people to say yes to donation. For the past 25 years, the number of living kidney donors has remained stagnant. Waitlist Zero proudly supports this crucial bill,” said Elaine Perlman, Executive Director of Waitlist Zero and President of the Coalition to Modify NOTA.

A copy of the legislation can be found here.