Bill Summary
The "End Kidney Deaths Act" proposes an amendment to the Internal Revenue Code to incentivize non-directed living kidney donations by providing a refundable tax credit. The key features of the legislation include:
1. **Tax Credit**: Individuals who make a qualified non-directed living kidney donation can receive a tax credit of $10,000 for the year of donation and for each of the following four years.
2. **Definition of Qualified Donation**: A qualified non-directed living kidney donation is defined as the donation of a kidney by an individual who does not know the identity of the recipient at the time of the donation, and the donation is made while the donor is alive.
3. **Special Provisions**: If the donor dies in a taxable year for which they are eligible for the credit, the credit amount for that year can be increased to $50,000 minus any credits previously claimed.
4. **Termination of Credit**: The credit will not be available for donations made after December 31, 2036.
5. **Effective Date**: The act will apply to donations made after December 31, 2026.
6. **Coordination with Organ Purchase Prohibition**: The act clarifies that the tax credit will not be considered as valuable consideration in violation of existing laws that prohibit the purchase of organs.
Overall, this legislation aims to encourage kidney donations, thereby addressing the critical shortage of available kidneys for transplant and reducing kidney-related deaths.
Possible Impacts
The "End Kidney Deaths Act," which provides a refundable tax credit for non-directed living kidney donations, could affect people in several ways:
1. **Increased Donations**: The financial incentive of a $10,000 tax credit for each of the five years following a non-directed kidney donation may encourage more individuals to consider donating a kidney. This could lead to an increase in the number of available kidneys for transplant, thereby potentially reducing waiting times for patients in need of a transplant and, ultimately, saving lives.
2. **Financial Relief for Donors**: Individuals who donate a kidney may face various costs associated with the procedure, such as medical expenses, time off work, and other related costs. The tax credit could alleviate some of the financial burden associated with these expenses, making it more feasible for potential donors to proceed with the donation.
3. **Emotional and Social Impacts**: The act of donating a kidney, particularly in a non-directed manner, can have significant emotional and social implications. The tax credit may help normalize and encourage altruistic organ donation, fostering a culture of kindness and community support. However, it could also lead to ethical concerns about commodification of organs, even if the law explicitly prohibits treating the credit as valuable consideration. This duality can affect both the psychological well-being of donors and the societal perception of organ donation.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2687 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2687
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit for non-directed living kidney donations.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 7, 2025
Ms. Malliotakis (for herself and Mr. Harder of California) introduced
the following bill; which was referred to the Committee on Ways and
Means, and in addition to the Committee on Energy and Commerce, for a
period to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit for non-directed living kidney donations.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``End Kidney Deaths Act''.
SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONATIONS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36B the following new section:
``SEC. 36C. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONATIONS.
``(a) In General.--In the case of an individual who makes a
qualified non-directed living kidney donation during any taxable year,
there shall be allowed as a credit against the tax imposed by this
subtitle an amount equal to $10,000 for such taxable year and each of
the 4 succeeding taxable years.
``(b) Qualified Non-Directed Living Kidney Donation.--For purposes
of this section, the term `qualified non-directed living kidney
donation' means, with respect to any individual, the donation of a
kidney of such individual for the purpose of transplanting such kidney
into another individual if--
``(1) the removal of kidney from such individual is during
the life of such individual, and
``(2) such individual does not know (at the time of such
removal) the identity of--
``(A) the individual into whom such kidney is to be
transplanted, or
``(B) any other individual into whom any organ will
be transplanted in connection with the donation of such
kidney.
``(c) Special Rules.--
``(1) Acceleration of credit in case of death.--In the case
of the death of any individual during a taxable year for which
a credit is allowed under subsection (a) to such individual,
the amount of such credit for such taxable year shall be equal
to the excess of $50,000 over the aggregate amount of credits
allowed to such individual under this section for all prior
taxable years.
``(2) Determination of date of donation.--For purposes of
this section, a qualified non-directed living kidney donation
shall be treated as made on the date on which the kidney is
removed from the individual making such donation.
``(d) Termination.--No credit shall be allowed under this section
with respect to any qualified non-directed living kidney donation after
December 31, 2036.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``36C,'' after ``36B,''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``36C,'' after ``36B,''.
(3) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section 36B
the following new item:
``Sec. 36C. Credit for non-directed living kidney donations.''.
(c) Effective Date.--The amendments made by this section shall
apply to kidneys removed after December 31, 2026.
(d) Coordination With Prohibition on Organ Purchases.--Section 301
of the National Organ Transplant Act (42 U.S.C. 274(e)) is amended by
adding at the end the following new subsection:
``(d) Treatment of Tax Credit for Non-Directed Living Kidney
Donations.--The credit allowed under section 36C of the Internal
Revenue Code of 1986 (relating to credit for non-directed living kidney
donations) shall not be treated as valuable consideration for purposes
of this section.''.
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