House Bill 663, the Living Donor Protection Act, would create a package of protections and incentives for people who donate organs or bone marrow while alive. It prohibits insurers from refusing coverage, charging different rates, limiting benefits, or otherwise discriminating against someone solely because they are a living organ donor. The bill applies this protection to health benefit plans and to life, accident and health, disability, disability income, and long-term care insurance policies.
The bill also creates a new North Carolina income tax credit for unreimbursed expenses tied to live organ donation, including lost wages, transportation, lodging, and meals. The credit would equal the lesser of those expenses or $5,000, could be carried forward for five years, and would not be available to estates or trusts. Related amendments prevent a taxpayer from both claiming the credit and deducting the same donation expenses as medical expenses.
In addition, the bill requires paid leave for State employees and State-supported personnel who serve as living organ donors or bone marrow donors. Eligible full-time employees could receive up to 30 days of paid leave for organ donation and up to seven days for bone marrow donation, with prorated leave for part-time employees. The leave is separate from sick, vacation, shared, and other statutory leave, and the bill directs State agencies and educational institutions to report annually on the program.
The bill’s impact on state law would be to amend the insurance code, the individual income tax code, and State personnel law. It would add a new anti-discrimination rule for insurers, establish a new tax credit beginning with taxable years on or after January 1, 2025, and create a statewide paid leave entitlement for qualifying public employees. It would also require implementing rules and policies by the State Human Resources Commission and other governing boards.
Because there are no recorded committee transcripts or votes in the provided materials, there is no documented debate or vote history to gauge sentiment. Based on the bill text alone, the measure appears broadly supportive of living donation by reducing financial and employment barriers, but the absence of recorded discussion means no specific points of contention are available from the provided record.
The bill would amend North Carolina insurance, tax, and public employment statutes to protect living organ and bone marrow donors from insurance discrimination, authorize a refundable-style income tax credit structure limited to $5,000 of unreimbursed donation-related expenses, and require paid leave for State employees and State-supported personnel who donate organs or bone marrow. It would also coordinate the new tax credit with existing medical expense deductions and extend the leave provisions to public school and community college employees through the State employee framework.
No committee transcripts or vote records were provided, so there is no direct evidence of legislative debate, support, or opposition in the available materials. The bill’s structure suggests a generally favorable policy approach toward encouraging organ and bone marrow donation by offering financial, insurance, and workplace protections.
The provided record does not identify any specific points of contention or named opponents. Potential areas that could draw scrutiny, based on the bill text, include the cost of the tax credit, the administrative burden of implementing paid leave and reporting requirements, and the insurance underwriting restrictions that limit insurers’ ability to price based on donor status; however, these concerns are not documented in the supplied transcripts or votes.