I
119THCONGRESS
1
STSESSION H. R. 2687
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit for non-directed living kidney donations.
IN THE HOUSE OF REPRESENTATIVES
APRIL7, 2025
Ms. M
ALLIOTAKIS(for herself and Mr. HARDERof California) introduced the
following bill; which was 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 consider-
ation of such provisions as fall within the jurisdiction of the committee
concerned
A BILL
To amend the Internal Revenue Code of 1986 to provide
a refundable tax credit for non-directed living kidney
donations.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘End Kidney Deaths 4
Act’’. 5
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SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONA-1
TIONS. 2
(a) I
NGENERAL.—Subpart C of part IV of sub-3
chapter A of chapter 1 of the Internal Revenue Code of 4
1986 is amended by inserting after section 36B the fol-5
lowing new section: 6
‘‘SEC. 36C. CREDIT FOR NON-DIRECTED LIVING KIDNEY DO-7
NATIONS. 8
‘‘(a) I
NGENERAL.—In the case of an individual who 9
makes a qualified non-directed living kidney donation dur-10
ing any taxable year, there shall be allowed as a credit 11
against the tax imposed by this subtitle an amount equal 12
to $10,000 for such taxable year and each of the 4 suc-13
ceeding taxable years. 14
‘‘(b) Q
UALIFIEDNON-DIRECTEDLIVINGKIDNEY 15
D
ONATION.—For purposes of this section, the term ‘quali-16
fied non-directed living kidney donation’ means, with re-17
spect to any individual, the donation of a kidney of such 18
individual for the purpose of transplanting such kidney 19
into another individual if— 20
‘‘(1) the removal of kidney from such individual 21
is during the life of such individual, and 22
‘‘(2) such individual does not know (at the time 23
of such removal) the identity of— 24
‘‘(A) the individual into whom such kidney 25
is to be transplanted, or 26
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‘‘(B) any other individual into whom any 1
organ will be transplanted in connection with 2
the donation of such kidney. 3
‘‘(c) S
PECIALRULES.— 4
‘‘(1) A
CCELERATION OF CREDIT IN CASE OF 5
DEATH.—In the case of the death of any individual 6
during a taxable year for which a credit is allowed 7
under subsection (a) to such individual, the amount 8
of such credit for such taxable year shall be equal 9
to the excess of $50,000 over the aggregate amount 10
of credits allowed to such individual under this sec-11
tion for all prior taxable years. 12
‘‘(2) D
ETERMINATION OF DATE OF DONA -13
TION.—For purposes of this section, a qualified non- 14
directed living kidney donation shall be treated as 15
made on the date on which the kidney is removed 16
from the individual making such donation. 17
‘‘(d) T
ERMINATION.—No credit shall be allowed 18
under this section with respect to any qualified non-di-19
rected living kidney donation after December 31, 2036.’’. 20
(b) C
ONFORMINGAMENDMENTS.— 21
(1) Section 6211(b)(4)(A) of the Internal Rev-22
enue Code of 1986 is amended by inserting ‘‘36C,’’ 23
after ‘‘36B,’’. 24
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(2) Paragraph (2) of section 1324(b) of title 1
31, United States Code, is amended by inserting 2
‘‘36C,’’ after ‘‘36B,’’. 3
(3) The table of sections for subpart C of part 4
IV of subchapter A of chapter 1 of the Internal Rev-5
enue Code of 1986 is amended by inserting after the 6
item relating to section 36B the following new item: 7
‘‘Sec. 36C. Credit for non-directed living kidney donations.’’.
(c) EFFECTIVEDATE.—The amendments made by 8
this section shall apply to kidneys removed after December 9
31, 2026. 10
(d) C
OORDINATIONWITHPROHIBITION ONORGAN 11
P
URCHASES.—Section 301 of the National Organ Trans-12
plant Act (42 U.S.C. 274(e)) is amended by adding at the 13
end the following new subsection: 14
‘‘(d) T
REATMENT OF TAXCREDIT FORNON-DI-15
RECTEDLIVINGKIDNEYDONATIONS.—The credit al-16
lowed under section 36C of the Internal Revenue Code of 17
1986 (relating to credit for non-directed living kidney do-18
nations) shall not be treated as valuable consideration for 19
purposes of this section.’’. 20
Æ
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