House committee substitute amends the 2nd edition as follows. 

Part I.

Makes a technical correction to proposed GS 58-3-25, which prohibits an insurer from refusing to insure, limiting coverage to, or discriminating against an individual based solely and without any additional actuarial risks on the status of an individual as a living organ donor.

Part II.

Amends proposed GS 105-153.11, which establishes a tax credit for live organ donation. Makes clarifying changes to the definition of live organ donation expenses, as well as specifying that expenses are "directly related" if incurred due to a live organ donation procedure or due to evaluation, recovery, follow-up visits, or rehospitalization associated with a live organ donation procedure. Also refers to "transportation" expenses rather than "travel" expenses. No longer explicitly references expenses paid by the taxpayer directly related to the live organ donation by another individual the taxpayer is allowed to claim as a dependent. Instead, expands the provisions providing for credit eligibility to also include a taxpayer who claims as a dependent a person who makes a live organ donation, with the amount of credit equal to the credit allowed if the taxpayer makes a live organ donation. Eliminates the requirement for the taxpayer to add back to taxable income any amount deducted under section 213 of the Internal Revenue Code for medical expenses incurred as a result of the live organ donation.

Amends GS 105-153.5(a)(2)c., to bar a taxpayer from taking a medical expense deduction under the subsubdivision for live organ donation expenses for which a credit was taken under new GS 105-153.11. Effective for taxable years beginning on or after January 1, 2021.