1. Short title This Act may be cited as the Living Organ Donor Tax Credit Act of 2023 . 2. Credit for donation of certain life-saving organs (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Donation of certain life-saving organs (a) In general In the case of an individual who donates a qualified life-saving organ of such individual for transplantation into another individual during the taxable year, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of— (1) costs paid by the taxpayer in connection with such transplantation, (2) travel, lodging, and other logistical expenses, (3) medical expenses related to donation and follow-up care, (4) paperwork or legal costs related to donation, and (5) any lost wages of the individual in connection with such transplantation. (b) Limitation The credit allowed under subsection (a) with respect to any individual for any taxable year shall not exceed $5,000. (c) Definitions and special rules For purposes of this section— (1) Qualified life-saving organ The term qualified life-saving organ means kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof. (2) Restriction to living donors Credit shall not be allowed under subsection (a) unless the individual is alive when the qualified life-saving organ is removed from such individual. (3) Transplant must be in accordance with United States law Credit shall not be allowed under subsection (a) unless the donation and transplantation occurs within, and in accordance with the laws of, the United States. (4) Donation Except as provided in regulations by the Secretary, an organ shall not be treated as donated unless and until such organ is removed from the donor. (5) Reimbursed expenses not taken into account There shall not be taken into account under subsection (a) any amounts reimbursed by any person or entity, public