End Kidney Deaths Act

This bill creates a federal refundable tax credit for people who donate a kidney to someone they don’t know while they are alive. It gives $10,000 per year for five years (the year of surgery and the next four years), for up to $50,000 total. If the donor dies before getting the full amount, the remaining credit is given in that tax year. The donation date is the day the kidney is removed. No credits are allowed after December 31, 2036.

Key points:

• Who is affected: Individuals who make a “non-directed” living kidney donation, meaning they don’t know the recipient’s identity at the time of surgery.
• What changes: A refundable tax credit of $10,000 per year for five years; any unpaid amount is accelerated if the donor dies.
• When: Credits are available until the end of 2036.