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The bill creates a substantial targeted tax credit and legal clarity to encourage anonymous living kidney donation—potentially increasing transplant supply—but does so at the cost of federal revenue, limited benefit for low-income donors, possible inequities by excluding directed donations, and policy uncertainty due to a delayed start and sunset.
Living kidney donors who give a non-directed (anonymous) kidney receive up to $10,000 per year for five years (up to $50,000) to help cover lost wages and medical costs.
Hospitals, transplant programs, and living donors face reduced legal risk because the credit is clarified not to constitute 'valuable consideration' under the National Organ Transplant Act.
If a donor dies in a year credits are allowed, the donor's estate can receive an accelerated payment of the remaining credit, preserving the intended benefit for donor families.
The tax credit reduces federal income tax revenue, which could increase budget deficits or crowd out other federal spending priorities.
Because the credit is nonrefundable, low-income donors with little or no federal income tax liability may not be able to use the full credit, limiting the benefit for lower-income potential donors.
Limiting the benefit to non-directed (anonymous) donations may create inequities and shift donor behavior compared with donors who identify recipients, potentially disadvantaging some patients and donors.
Creates a new nonrefundable federal income tax credit for individuals who make a qualified non‑directed living kidney donation. The credit is $10,000 in the year of donation and in each of the four succeeding taxable years (up to $50,000 total), with special rules that accelerate the remaining credit if the donor dies; the credit applies to kidneys removed after December 31, 2026 and ends for donations after December 31, 2036. It also amends tax code cross‑references and clarifies that the credit is not “valuable consideration” under the National Organ Transplant Act so it will not be treated as a prohibited organ purchase.
Introduced April 7, 2025 by Nicole Malliotakis · Last progress April 7, 2025