A bill to amend the Internal Revenue Code of 1954 to provide a mechanism for taxpayers to designate any overpayment of income tax, and to contribute other amounts, for payment to the National Organ Transplant Trust Fund.
Organ Transplant Contributions Act of 1984 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns a contribution of any portion of their income tax refund or any cash contribution voluntarily forwarded with their returns to support the National Organ Transplant Trust Fund.
Establishes within the Treasury the National Organ Transplant Trust Fund. Appropriates to such trust fund an amount equal to the amount designated on tax returns for the fund. Directs the Secretary of Health and Human Services to promulgate regulations which will establish an organ transplantation program. Directs the Secretary to authorize payments from the trust fund on behalf of eligible individuals to pay costs of organ transplantation procedures, both preoperatively and postoperatively. Defines "eligible individual" as an individual who, as determined by the Secretary, has a life-threatening medical condition for which a transplant procedure is reasonably medically necessary and who has no source of payment for an organ transplantation procedure.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
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