Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2687 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2687
5	5	To amend the Internal Revenue Code of 1986 to provide a refundable tax
6	6	credit for non-directed living kidney donations.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	APRIL7, 2025
9	9	Ms. M
10	10	ALLIOTAKIS(for herself and Mr. HARDERof California) introduced the
11	11	following bill; which was referred to the Committee on Ways and Means,
12	12	and in addition to the Committee on Energy and Commerce, for a period
13	13	to be subsequently determined by the Speaker, in each case for consider-
14	14	ation of such provisions as fall within the jurisdiction of the committee
15	15	concerned
16	16	A BILL
17	17	To amend the Internal Revenue Code of 1986 to provide
18	18	a refundable tax credit for non-directed living kidney
19	19	donations.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘End Kidney Deaths 4
24	24	Act’’. 5
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27	27	•HR 2687 IH
28	28	SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONA-1
29	29	TIONS. 2
30	30	(a) I
31	31	NGENERAL.—Subpart C of part IV of sub-3
32	32	chapter A of chapter 1 of the Internal Revenue Code of 4
33	33	1986 is amended by inserting after section 36B the fol-5
34	34	lowing new section: 6
35	35	‘‘SEC. 36C. CREDIT FOR NON-DIRECTED LIVING KIDNEY DO-7
36	36	NATIONS. 8
37	37	‘‘(a) I
38	38	NGENERAL.—In the case of an individual who 9
39	39	makes a qualified non-directed living kidney donation dur-10
40	40	ing any taxable year, there shall be allowed as a credit 11
41	41	against the tax imposed by this subtitle an amount equal 12
42	42	to $10,000 for such taxable year and each of the 4 suc-13
43	43	ceeding taxable years. 14
44	44	‘‘(b) Q
45	45	UALIFIEDNON-DIRECTEDLIVINGKIDNEY 15
46	46	D
47	47	ONATION.—For purposes of this section, the term ‘quali-16
48	48	fied non-directed living kidney donation’ means, with re-17
49	49	spect to any individual, the donation of a kidney of such 18
50	50	individual for the purpose of transplanting such kidney 19
51	51	into another individual if— 20
52	52	‘‘(1) the removal of kidney from such individual 21
53	53	is during the life of such individual, and 22
54	54	‘‘(2) such individual does not know (at the time 23
55	55	of such removal) the identity of— 24
56	56	‘‘(A) the individual into whom such kidney 25
57	57	is to be transplanted, or 26
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60	60	•HR 2687 IH
61	61	‘‘(B) any other individual into whom any 1
62	62	organ will be transplanted in connection with 2
63	63	the donation of such kidney. 3
64	64	‘‘(c) S
65	65	PECIALRULES.— 4
66	66	‘‘(1) A
67	67	CCELERATION OF CREDIT IN CASE OF 5
68	68	DEATH.—In the case of the death of any individual 6
69	69	during a taxable year for which a credit is allowed 7
70	70	under subsection (a) to such individual, the amount 8
71	71	of such credit for such taxable year shall be equal 9
72	72	to the excess of $50,000 over the aggregate amount 10
73	73	of credits allowed to such individual under this sec-11
74	74	tion for all prior taxable years. 12
75	75	‘‘(2) D
76	76	ETERMINATION OF DATE OF DONA -13
77	77	TION.—For purposes of this section, a qualified non- 14
78	78	directed living kidney donation shall be treated as 15
79	79	made on the date on which the kidney is removed 16
80	80	from the individual making such donation. 17
81	81	‘‘(d) T
82	82	ERMINATION.—No credit shall be allowed 18
83	83	under this section with respect to any qualified non-di-19
84	84	rected living kidney donation after December 31, 2036.’’. 20
85	85	(b) C
86	86	ONFORMINGAMENDMENTS.— 21
87	87	(1) Section 6211(b)(4)(A) of the Internal Rev-22
88	88	enue Code of 1986 is amended by inserting ‘‘36C,’’ 23
89	89	after ‘‘36B,’’. 24
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92	92	•HR 2687 IH
93	93	(2) Paragraph (2) of section 1324(b) of title 1
94	94	31, United States Code, is amended by inserting 2
95	95	‘‘36C,’’ after ‘‘36B,’’. 3
96	96	(3) The table of sections for subpart C of part 4
97	97	IV of subchapter A of chapter 1 of the Internal Rev-5
98	98	enue Code of 1986 is amended by inserting after the 6
99	99	item relating to section 36B the following new item: 7
100	100	‘‘Sec. 36C. Credit for non-directed living kidney donations.’’.
101	101	(c) EFFECTIVEDATE.—The amendments made by 8
102	102	this section shall apply to kidneys removed after December 9
103	103	31, 2026. 10
104	104	(d) C
105	105	OORDINATIONWITHPROHIBITION ONORGAN 11
106	106	P
107	107	URCHASES.—Section 301 of the National Organ Trans-12
108	108	plant Act (42 U.S.C. 274(e)) is amended by adding at the 13
109	109	end the following new subsection: 14
110	110	‘‘(d) T
111	111	REATMENT OF TAXCREDIT FORNON-DI-15
112	112	RECTEDLIVINGKIDNEYDONATIONS.—The credit al-16
113	113	lowed under section 36C of the Internal Revenue Code of 17
114	114	1986 (relating to credit for non-directed living kidney do-18
115	115	nations) shall not be treated as valuable consideration for 19
116	116	purposes of this section.’’. 20
117	117	Æ
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