<P> States have focused their tax incentives on unreimbursed costs associated with organ donation to ensure compliance with the National Organ Transplant Act of 1984 . NOTA prohibits, "any person to knowingly acquire, receive, or otherwise transfer any human organ for valuable consideration for use in human transplantation ." However, NOTA exempts, "the expenses of travel, housing, and lost wages incurred by the donor of a human organ in connection with the donation of the organ," from its definition of "valuable consideration ." </P> <P> While offering income tax deductions has been the preferred method of providing tax incentives, some commentators have expressed concern that these incentives provide disproportionate benefits to wealthier donors . Tax credits, on the other hand, are perceived as more equitable since the after tax benefit of the incentive is not tied to the marginal tax rate of the donor . Additional tax favored approaches have been proposed for organ donation, including providing: tax credits to the families of deceased donors (seeking to encourage consent), refundable tax credits (similar to the earned income credit) to provide greater tax equity among potential donors, and charitable deductions for the donation of blood or organs . </P> <P> As stated above, under the National Organ Transplant Act of 1984, granting monetary incentives for organ donation is illegal in the United States . However, there has been some discussion about providing fixed payment for potential live donors . In 1988, regulated paid organ donation was instituted in Iran and, as a result, the renal transplant waiting list was eliminated . Critics of paid organ donation argue that the poor and vulnerable become susceptible to transplant tourism . Travel for transplantation becomes transplant tourism if the movement of organs, donors, recipients or transplant professionals occurs across borders and involves organ trafficking or transplant commercialism . Poor and underserved populations in underdeveloped countries are especially vulnerable to the negative consequences of transplant tourism because they have become a major source of organs for the' transplant tourists' that can afford to travel and purchase organs . </P> <P> In 1994 a law was passed in Pennsylvania which proposed to pay $300 for room and board and $3,000 for funeral expenses to an organ donor's family . Developing the program was an eight - year process; it is the first of its kind . Procurement directors and surgeons across the nation await the outcomes of Pennsylvania's program . There have been at least nineteen families that have signed up for the benefit . Due to investigation of the program, however, there has been some concern whether the money collected is being used to assist families . Some organizations, such as the National Kidney Foundation, oppose financial incentives associated with organ donation claiming, "Offering direct or indirect economic benefits in exchange for organ donation is inconsistent with our values as a society ." One argument is it will disproportionately affect the poor . The $300--3,000 reward may act as an incentive for poorer individuals, as opposed to the wealthy who may not find the offered incentives significant . The National Kidney Foundation has noted that financial incentives, such as this Pennsylvania statute, diminish human dignity . </P>

Which statement describe the us organ donation system