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To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for non-directed living kidney donations.
Summary
This bill creates a refundable federal tax credit to encourage non-directed living kidney donations (donations to someone the donor doesn't know). Donors would receive a $10,000 tax credit for each of five years following their donation, totaling up to $50,000. If a donor dies before receiving the full credit amount, the remaining balance would be paid out at once. The credit would apply to kidney donations made after December 31, 2026, and would expire after December 31, 2036. The bill clarifies that the tax credit is not considered payment for the organ under federal law prohibiting organ sales.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
47 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Alford, Mark [R-MO-4] (R-MO)
- Rep. Bacon, Don [R-NE-2] (R-NE)
- Rep. Bell, Wesley [D-MO-1] (D-MO)
- Rep. Bice, Stephanie I. [R-OK-5] (R-OK)
- Rep. Bresnahan, Robert P. [R-PA-8] (R-PA)
- Rep. Carson, André [D-IN-7] (D-IN)
- Rep. Davis, Donald G. [D-NC-1] (D-NC)
- Rep. Deluzio, Christopher R. [D-PA-17] (D-PA)
- Rep. Fields, Cleo [D-LA-6] (D-LA)
- Rep. Fine, Randy [R-FL-6] (R-FL)
- Rep. Foushee, Valerie P. [D-NC-4] (D-NC)
- Rep. Frankel, Lois [D-FL-22] (D-FL)
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ)
- Rep. Hageman, Harriet M. [R-WY-At Large] (R-WY)
- Rep. Harder, Josh [D-CA-9] (D-CA)
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA)
- Rep. Jacobs, Sara [D-CA-51] (D-CA)
- Rep. Khanna, Ro [D-CA-17] (D-CA)
- Rep. Kim, Young [R-CA-40] (R-CA)
- Rep. LaLota, Nick [R-NY-1] (R-NY)
- Rep. Liccardo, Sam T. [D-CA-16] (D-CA)
- Rep. Lieu, Ted [D-CA-36] (D-CA)
- Rep. Loudermilk, Barry [R-GA-11] (R-GA)
- Rep. Mackenzie, Ryan [R-PA-7] (R-PA)
- Rep. Maloy, Celeste [R-UT-2] (R-UT)
- Rep. McBride, Sarah [D-DE-At Large] (D-DE)
- Rep. McCormick, Richard [R-GA-7] (R-GA)
- Rep. Moskowitz, Jared [D-FL-23] (D-FL)
- Rep. Mullin, Kevin [D-CA-15] (D-CA)
- Rep. Neguse, Joe [D-CO-2] (D-CO)
- Rep. Owens, Burgess [R-UT-4] (R-UT)
- Rep. Pelosi, Nancy [D-CA-11] (D-CA)
- Rep. Pocan, Mark [D-WI-2] (D-WI)
- Rep. Rulli, Michael A. [R-OH-6] (R-OH)
- Rep. Rutherford, John H. [R-FL-5] (R-FL)
- Rep. Scholten, Hillary J. [D-MI-3] (D-MI)
- Rep. Stansbury, Melanie A. [D-NM-1] (D-NM)
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY)
- Rep. Tlaib, Rashida [D-MI-12] (D-MI)
- Rep. Tokuda, Jill N. [D-HI-2] (D-HI)
- Rep. Torres, Ritchie [D-NY-15] (D-NY)
- Rep. Van Orden, Derrick [R-WI-3] (R-WI)
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA)
- Rep. Wasserman Schultz, Debbie [D-FL-25] (D-FL)
- Rep. Whitesides, George [D-CA-27] (D-CA)
- Rep. Wilson, Joe [R-SC-2] (R-SC)
Actions (2)
- Apr 7, 2025 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. · house
- Apr 7, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
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Full text
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.”. <all>
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