article: SECTION 1. SHORT TITLE. This Act may be cited as the ``Help Organ Procurement Expand Act of 2001''. SEC. 2. FINDINGS. The Congress finds that-- (1) 13 people die every day waiting for a life-saving transplant operation; (2) over 67,000 people are currently waiting for a transplant operation--including over 44,000 kidney patients, 14,000 liver patients, 4,000 lung patients, and 800 pancreas patients; (3) every 14 minutes, a new name is added to the national transplant waiting list; (4) between 10,000 and 12,000 people die annually who are considered medically suitable for organ donation, yet only an estimated 5,200 people donate their organs every year; (5) one donor can help more than 50 people in need of an organ; (6) current programs designed to expand the number of available organs do not contain any economic awards or incentives for patients to become organ donors; and (7) current debates in Congress and in the Administration have unfortunately focused on the way organs ought to be allocated, rather than addressing the root cause of the problem, which is a lack of available transplant organs. SEC. 3. CREDIT FOR ORGAN DONATION. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25A the following new section: ``SEC. 25B. ORGAN DONATION. ``(a) Allowance of Credit.--In the case of a qualified person, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to all qualified organ donations an amount equal to $2,500. ``(b) Qualified Organ Donation.-- ``(1) In general.--For purposes of this section, the term `qualified organ donation' means the donation of a kidney, liver, heart, pancreas, pancreas islet cells, lung, or intestine. ``(2) Exceptions.--The term `qualified organ donation' shall not include the donation of an organ under any of the following circumstances: ``(A) The donor has been killed with assistance from a physician. ``(B) The otherwise eligible individual has authorized the withdrawal or denial of life sustaining medical treatment of the donor. ``(C) The otherwise eligible individual medically conducted or assisted in the operation to recover the organ. ``(D) The organs to be donated come from an unborn child or human fetus that was aborted. ``(E) The donor has committed suicide. ``(F) Legal consent failed to be obtained from the donor or their family prior to the organ recovery. ``(G) The otherwise eligible individual has been indicted or convicted of a felony or a misdemeanor offense against the donor, or is actively under criminal investigation for the possible felony offense against the donor. ``(H) In the case of living donors, the decision to donate the organ, in the judgment of the donor's attending physicians, would subject the donor to unacceptable levels of medical risk of death or permanent debilitation. ``(c) Qualified Person.--For purposes of this section, the term `qualified person' means-- ``(1) in the case of a live organ donor, the organ donor himself, and ``(2) in the case of a deceased organ donor-- ``(A) the beneficiary designated for purposes of this section, ``(B) the estate in the case the deceased organ donor died testate but without designating a beneficiary for the purposes of this section, or ``(C) the class of beneficiaries designated under State law in the case that the deceased organ donor died intestate. ``(d) Allocation of Credit Amount Among Beneficiaries.--In the case that more than 1 person is a beneficiary under subsection (c), the amount allowed under subsection (a) shall be divided among each of the beneficiaries on a pro rata basis unless-- ``(1) the will of the deceased organ donor provides for a different allocation, or ``(2) the beneficiaries agree to a different allocation. ``(e) Carryforwards of Unused Credit.--If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section, section 23, and section 1400C), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis.''. (b) Clerical Amendment.--The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25A the following new item: ``Sec. 25B. Organ donation.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.
summary: Help Organ Procurement Expand Act of 2001 - Amends the Internal Revenue Code to allow a $2,500 tax credit for qualified organ donations.