H.R. 2687

119 HR 2687 IH: End Kidney Deaths Act
 U.S. House of Representatives
 2025-04-07
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 2687  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.
1.
Short title
This Act may be cited as the   End Kidney Deaths Act  .
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.
 .