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 or private. . (b) Public Health Service Act and National Organ Transplant Act amendments (1) Coordination with Federal living organ donation grants Section 377(d) of the Public Health Service Act is amended by inserting that such individual has been allowed, or reasonably expects to be allowed, a tax credit under section 36C of the Internal Revenue Code of 1986 or before that payment has been made . (2) Tax credit not unlawful compensation Section 301(c)(2) of the National Organ Transplant Act is amended by inserting the tax credit allowed under section 36C of the Internal Revenue Code of 1986 or after does not include . (c) Conforming amendment Section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (d) Clerical amendment The table of sections of such subpart is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Donation of certain life-saving organs. . (e) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (2) Public Health Service Act and National Organ Transplant Act amendments The amendments made by subsection (b) shall take effect on the date of the enactment of this Act.