S2064 • 2025

An Act establishing a living organ donor tax credit

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Patrick M. O'Connor
Last action: 2026-07-02
Official status: Referred to House Committee on Ways and Means
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act establishing a living organ donor tax credit

An Act establishing a living organ donor tax credit By Mr.

What This Bill Does

An Act establishing a living organ donor tax credit By Mr.
O'Connor, a petition (accompanied by bill, Senate, No.
2064) of Patrick M.
O'Connor for legislation to establish a living organ donor tax credit.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-07-02 House
Bill reported favorably by committee and referred to the committee on House Ways and Means
2026-04-01 Senate
Reporting date extended to Thursday June 25, 2026
2025-09-16 Joint
Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
2025-09-05 Joint
Hearing scheduled for 09/16/2025 from 10:30 AM-01:00 PM in A-1
2025-02-27 Senate
Referred to the committee on Revenue
2025-02-27 House
House concurred

Official Summary Text

An Act establishing a living organ donor tax credit
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2064) of Patrick M. O'Connor for legislation to establish a living organ donor tax credit. Revenue.
Status:
Referred to House Committee on Ways and Means

Current Bill Text

Read the full stored bill text

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Bill S.2064

SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition is hereby amended by inserting at the end thereof the following subsection:-

(a)

If an individual 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 under this section 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.

and shall not exceed $5,000.

(b) “Qualified life-saving organ” shall include the kidney, liver, lung, pancreas, intestine, bone marrow, or any part thereof.

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