End Kidney Deaths Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2687 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session 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 April 7, 2025 Ms. Malliotakis (for herself and Mr. Harder of 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 consideration 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 Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``End Kidney Deaths Act''. SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONATIONS. (a) 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: ``SEC. 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 tran