Sponsors (48)
The bill offers substantial, multi-year tax relief and legal clarity to encourage anonymous living kidney donation, but it may leave low-income donors with little benefit, raise ethical concerns about financial incentives, and reduce federal revenue unless offsets are found.
Living kidney donors who give to unknown recipients receive up to $50,000 in federal tax credits paid over five years, reducing their federal tax liability and helping cover lost wages and recovery costs.
Hospitals, transplant programs, and donors face lower legal risk because the bill clarifies that this donor tax credit is not considered "valuable consideration" under the National Organ Transplant Act.
Low- and no‑income donors may receive little or no benefit because the credit is nonrefundable and depends on having sufficient federal tax liability.
All taxpayers could be affected because the credit will reduce federal revenue, potentially increasing deficits or crowding out other federal spending unless offsets are provided.
Patients and vulnerable populations may face ethical risks because offering a sizable tax credit creates concerns that financial incentives could unduly influence decisions to donate.
Based on analysis of 2 sections of legislative text.
Creates a nonrefundable federal tax credit of $10,000 per year for up to five years (up to $50,000) for qualified non‑directed living kidney donors.
Creates a new federal tax credit that pays qualified non‑directed living kidney donors $10,000 per year for up to five years (up to $50,000 total). The credit applies to kidneys removed after December 31, 2026, sunsets for kidneys removed after December 31, 2036, and the law clarifies that the credit is not "valuable consideration" under the federal organ transplant statute. The credit is nonrefundable, spreads over five taxable years with an acceleration rule if the donor dies, and includes definitions and cross‑reference updates to the tax code to implement the program.
Introduced April 7, 2025 by Nicole Malliotakis · Last progress April 7, 2025