Section 1 Short title
This Act may be cited as the “End Kidney Deaths Act”.
End Kidney Deaths Act
A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for non-directed living kidney donations.
Sec. 2 Credit for non-directed living kidney donations
In general— Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:
“36C. Credit for non-directed living kidney donations
“(a) In general—In the case of an individual who makes a qualified non-directed living kidney donation during any taxable year, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $10,000 for such taxable year and each of the 4 succeeding taxable years.
“(b) Qualified non-Directed living kidney donation—For purposes of this section, the term “qualified non-directed living kidney donation” means, with respect to any individual, the donation of a kidney of such individual for the purpose of transplanting such kidney into another individual if—
“(1) the removal of kidney from such individual is during the life of such individual, and
“(2) such individual does not know (at the time of such removal) the identity of—
“(A) the individual into whom such kidney is to be transplanted, or
“(B) any other individual into whom any organ will be transplanted in connection with the donation of such kidney.
“(c) Special rules
“(1) Acceleration of credit in case of death—In the case of the death of any individual during a taxable year for which a credit is allowed under subsection (a) to such individual, the amount of such credit for such taxable year shall be equal to the excess of $50,000 over the aggregate amount of credits allowed to such individual under this section for all prior taxable years.
“(2) Determination of date of donation—For purposes of this section, a qualified non-directed living kidney donation shall be treated as made on the date on which the kidney is removed from the individual making such donation.
“(d) Termination—No credit shall be allowed under this section with respect to any qualified non-directed living kidney donation after December 31, 2034.”
Conforming amendments—
Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting “36C,” after “36B,”.
Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “36C,” after “36B,”.
The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:
Effective date— The amendments made by this section shall apply to kidneys removed after December 31, 2024.
Coordination with prohibition on organ purchases— Section 301 of the National Organ Transplant Act (42 U.S.C. 274(e)) is amended by adding at the end the following new subsection:
“(d) Treatment of tax credit for non-directed living kidney donations—The credit allowed under section 36C of the Internal Revenue Code of 1986 (relating to credit for non-directed living kidney donations) shall not be treated as valuable consideration for purposes of this section.”