The End Kidney Deaths Act would create a new, refundable federal income tax credit (Code section 36C) for individuals who make qualified non-directed living kidney donations. Eligible donors could claim a $10,000 credit for the year of their donation and for each of the following four years (a total potential credit of up to $50,000 per donor). The bill defines a qualified non-directed donation as a kidney donation made while the donor is alive, in which the donor does not know the recipient’s identity or the identity of any other person who will receive an organ in connection with the donation. The program applies to kidneys removed after December 31, 2026, and the credit expires after December 31, 2036. If a donor dies in a year when a credit is allowed, the year’s credit could be accelerated to a larger amount (up to $50,000 less prior credits). The bill also clarifies that the tax credit is not to be treated as valuable consideration under laws prohibiting organ sales and requires a few conforming tax-code updates. In short, the bill provides a financial incentive—up to $50,000 over five years—for people to donate a kidney non-directly (anonymously to recipients), while placing limits on timing and ensuring the program complies with existing organ-purchase prohibitions.
Key Points
- 1Establishes a new refundable individual tax credit, Sec. 36C, for qualified non-directed living kidney donations.
- 2Credit amount and duration: $10,000 per taxable year for the year of donation plus the next four years (up to five years total, potentially up to $50,000 per donor).
- 3Qualified non-directed living kidney donation defined: donation of a kidney by a living donor who does not know the recipient’s identity or the identity of any other recipient connected with the donation at the time of removal.
- 4Special rules: If the donor dies in a year with an allowed credit, that year’s credit is the excess of $50,000 over prior credits; donation date is the kidney removal date.
- 5Termination and date: The credit applies to kidneys removed after December 31, 2026, and no credit is allowed after December 31, 2036; the bill also clarifies the credit must not be treated as valuable consideration under the organ-purchase prohibition and adds necessary conforming amendments to the tax code.