End Kidney Deaths Act
Officially: “End Kidney Deaths Act” Read the full text
What it does
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1Short title
This section says the Act may be cited as the End Kidney Deaths Act.
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1. Short title This Act may be cited as the End Kidney Deaths Act .
2Credit for non-directed living kidney donations
This section would add a new federal income tax credit for people who donate a kidney to a stranger. A person who makes a qualified non-directed living kidney donation would get a credit of $10,000 against their federal income tax for that taxable year and for each of the next 4 taxable years, for a total of up to $50,000 over 5 years. A donation counts as a qualified non-directed living kidney donation if the kidney is removed from the donor while the donor is alive, the removal is for the purpose of transplanting the kidney into another person, and the donor does not know, at the time the kidney is removed, the identity of the person who will receive that kidney or the identity of any other person who will receive an organ transplanted as part of the same donation. If the donor dies during a taxable year for which the credit is allowed, the credit for that year would instead equal whatever is left of the $50,000 after subtracting the credit amounts the donor already received in earlier years, so the remaining balance would be paid out for that final year. For purposes of figuring out which taxable year a donation belongs to, the donation is treated as made on the date the kidney is removed from the donor. No credit would be allowed for a kidney removed after December 31, 2036. This section would also add the new section 36C credit to the list of credits already covered, alongside the premium tax credit under section 36B, in section 6211(b)(4)(A) of the Internal Revenue Code and in section 1324(b)(2) of title 31 of the United States Code, and would add the new credit to the Internal Revenue Code's table of sections. The new credit would apply to kidneys removed after December 31, 2026. Finally, this section would amend the National Organ Transplant Act to add a provision stating that the section 36C tax credit is not treated as valuable consideration for a kidney for purposes of that Act's ban on buying or selling human organs, so a donor receiving the credit would not be treated as having sold their kidney under that ban.
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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: 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. .
Where it is
In the House.