H.R. 2687: End Kidney Deaths Act

This bill, titled the **End Kidney Deaths Act**, proposes changes to the Internal Revenue Code to introduce a refundable tax credit for individuals who make non-directed living kidney donations. Here’s a breakdown of what the bill entails:

Tax Credit for Kidney Donations

The bill establishes a new section in the Internal Revenue Code that allows individuals who make qualified non-directed living kidney donations to receive a tax credit. The key points are:

• Individuals qualifying for this credit can receive a tax credit of **$10,000** for the tax year in which they donate a kidney, as well as for the following four tax years.
• A "qualified non-directed living kidney donation" is defined as a kidney donation where the donor does not know the identity of the recipient at the time of donation.
• The donation must occur while the donor is living and involves the surgical removal of the kidney.

Special Provisions

The bill includes special provisions regarding the tax credit:

• If the donor dies in a tax year for which the credit is allowed, they can claim a credit of up to **$50,000**, minus any credits claimed in previous years.
• The date of donation is established as the date when the kidney is removed from the donor.

Termination of the Credit

The tax credit for non-directed living kidney donations will not be available after **December 31, 2036**.

Additional Amendments

To implement this new credit, the bill makes several conforming amendments to existing tax laws. It also clarifies that the tax credit will not be considered valuable consideration, which aligns with existing regulations prohibiting the purchase of organs.

Effective Date

The provisions of the bill will take effect for kidney donations occurring after **December 31, 2026**.

Relevant Companies

None found