Bill · H.R. 2687· House(119-HR-2687)

End Kidney Deaths Act

Age: 46 years

New York

Introduced: 4/7/2025
Last activity: 4/7/2025 — Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sponsored by: Nicole Malliotakis
Cosponsors: - 17 - 30

Taxation

Introduced
In Committee

What this bill would do

This bill, titled the ``End Kidney Deaths Act'', proposes to amend the Internal Revenue Code of 1986. It seeks to establish a refundable tax credit for individuals who make a qualified non-directed living kidney donation. A qualified donation involves a person donating a kidney without knowing the identity of the recipient or other connected individuals. The credit amount is $10,000 for the year of donation and each of the following four taxable years. There is a special rule to accelerate the credit amount if the donor dies during a taxable year. This provision is set to terminate after December 31, 2036, with amendments applying to kidneys removed after December 31, 2026.

Yes

Does this make health care easier to get in general?+5
The bill incentivizes organ donation which can improve access to kidney transplants.
Would middle-income households be better off under this?+3
The tax credit provides a direct financial benefit to participating donors.
Does this cut taxes for middle-income families?+3
The bill provides a significant refundable tax credit for individuals who donate a kidney.