End Kidney Deaths Act · Introduced in House (2025-04-07)

(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 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— qualified non-directed living kidney donation
- the removal of kidney from such individual is during the life of such individual, and
- such individual does not know (at the time of such removal) the identity of—
  - the individual into whom such kidney is to be transplanted, or
  - any other individual into whom any organ will be transplanted in connection with the donation of such kidney.

(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.

H.R. 2687