text: 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.
target: Help Organ Procurement Expand Act of 2001 - Amends the Internal Revenue Code to allow a $2,500 tax credit for qualified organ donations.
feat_title: To amend the Internal Revenue Code of 1986 to allow a credit against gross income for organ donation.