Share Your Spare Act of 2011

Summary

Share Your Spare Act of 2011 - Amends the Internal Revenue Code to allow a nonrefundable, one-time, tax credit for a donation of a qualified life-saving organ for transplantation by a living individual into another individual. Defines "qualified life-saving organ" as a kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof. Limits the annual amount of such credit to $10,000 of the unreimbursed costs and lost wages incurred by an organ donor in connection with an organ transplant. Amends: (1) the Public Health Service Act to reduce federal living organ donation grants by any tax credit for organ donation received under this Act, and (2) the National Organ Transplant Act to provide that any such tax credit shall not be deemed valuable consideration for purposes of the ban against organ purchases.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 1 August 2011

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• Introduced in House (PDF)

  Introduced in House · EN · 1 August 2011

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• Introduced in House

  summary · EN · 1 August 2011

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