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$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.
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Introduced
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Additional Information
Print number: 119_HR_2687
Sponsor: Rep. Malliotakis, Nicole [R-NY-11]
Process start date: 2025-04-07
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OFFICIAL LEGAL TITLE

End Kidney Deaths Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_2687.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-04-07.

What are the main provisions?

Key points include:

  • 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.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Malliotakis, Nicole [R-NY-11].

What is the latest detailed status?

The latest detailed status is: Introduced in House

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-24.

CATEGORIES

Taxes Health