$50,000 Refundable Tax Credit for Non-Directed Living Kidney Donors
This act amends the Internal Revenue Code to provide a refundable tax credit of $10,000 per year for five years to individuals who make a qualified non-directed living kidney donation. The credit applies to kidneys removed after December 31, 2026. The bill specifies that this credit is not considered valuable consideration under the National Organ Transplant Act.
Key points
Individuals who donate a kidney without knowing the recipient's identity (non-directed donation) will receive a total of $50,000 through a refundable tax credit.
The credit is paid in installments of $10,000 annually for five years, with the remaining balance accelerated in the event of the donor's death.
The credit applies to donations made after December 31, 2026, and is explicitly excluded from being classified as payment for an organ.
Status:
Introduced
Civic Will
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens
(explained here).
Start recording it now.