End Kidney Deaths Act

Bill Number: H.R. 2687
Origin Chamber: House
Congress: 119th Congress, Session 1
Policy Area: Taxation
Status: Introduced
Latest Action: 2025-04-07: 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.
Last Updated: 2026-01-13T09:05:53Z

AI-Generated Summary

Purpose

The "End Kidney Deaths Act" (H.R. 2687) aims to encourage non-directed living kidney donations—altruistic donations where the donor does not know the recipient—by providing financial incentives through the tax system. This is intended to increase the supply of kidneys for transplant, addressing the shortage that leads to thousands of deaths annually on waiting lists.

Key Provisions

Tax Credit Introduction: Adds a new Section 36C to the Internal Revenue Code (IRC) of 1986, offering a refundable tax credit of $10,000 per year for the taxpayer's year of donation and the next four taxable years (totaling up to $50,000 if claimed fully).
Definition of Qualified Donation: The credit applies only to "qualified non-directed living kidney donations," defined as:
Removal of a kidney from a living donor.
The donor does not know the identity of the transplant recipient or any other individuals receiving organs in a related chain (e.g., paired exchanges).
Special Rules:
If the donor dies during a year when the credit is available, the credit for that year accelerates to ensure the total reaches $50,000 minus any prior credits claimed.
The donation date is the date the kidney is surgically removed.
Termination and Effective Date: The credit ends for donations after December 31, 2036, and applies to kidney removals after December 31, 2026.
Administrative Updates: Includes conforming changes to IRC sections for credit calculation and refund processes, and updates to U.S. Code for treatment as a non-taxable benefit.

Significant Changes to Existing Law

New Tax Incentive: Introduces the first federal tax credit specifically for living kidney donations, which did not previously exist in the IRC.
Amendment to National Organ Transplant Act (NOTA): Adds a provision clarifying that this tax credit does not count as "valuable consideration" (i.e., it is not treated as payment or compensation for the organ). This ensures compliance with NOTA's longstanding ban on buying or selling organs (42 U.S.C. 274(e)), which prohibits financial incentives that could commodify human organs.

Potential Impacts

On Citizens: Potential donors may be more willing to donate due to the financial offset for costs like lost wages, medical expenses, or recovery time (though the credit is not explicitly tied to those costs). Recipients could benefit from shorter wait times and more available kidneys, potentially saving lives—over 100,000 people are on U.S. kidney transplant waitlists, with about 17 dying daily.
On Government Agencies: The Internal Revenue Service (IRS) will administer the credit, increasing workload for processing refunds. The U.S. Department of the Treasury will face revenue losses estimated in the billions over the program's decade-long duration, depending on donation uptake.
On Healthcare System: Could boost non-directed donations, which are rare but crucial for initiating donation chains; this might reduce reliance on deceased-donor kidneys and ease pressure on dialysis programs.
International Relations: Minimal direct impact, though it could serve as a model for other countries facing organ shortages.

Main Stakeholders Affected

Living Kidney Donors: Primary beneficiaries, especially altruistic donors who give without knowing the recipient; the credit provides post-donation financial relief.
Kidney Transplant Recipients and Waiting List Patients: Indirectly benefit from potential increases in organ availability.
Healthcare Providers and Organ Procurement Organizations: Involved in facilitating donations; may see more activity but must ensure compliance with donation anonymity rules.
U.S. Taxpayers: Bear the cost through reduced federal tax revenue.
Federal Agencies: IRS for credit administration; Department of Health and Human Services (via NOTA oversight) for organ policy enforcement.

Notable Legal, Constitutional, or Political Implications

Legal Implications: Reinforces NOTA's anti-trafficking framework by explicitly excluding the tax credit from "valuable consideration," preventing legal challenges that it incentivizes organ sales. This could set precedent for future non-monetary incentives in organ donation without violating federal law.
Constitutional Implications: None significant; as a tax policy measure, it aligns with Congress's broad authority under Article I to levy taxes and provide incentives. It avoids equal protection issues by applying uniformly to all qualified U.S. taxpayers.
Political Implications: Bipartisan sponsorship (Republican and Democratic cosponsors) highlights cross-aisle support for addressing the organ shortage crisis. If enacted, it could spark debates on expanding incentives to other organs or donation types, potentially influencing future health policy amid ongoing discussions on transplant equity and costs. The sunset clause (ending in 2036) allows for periodic review of effectiveness.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Malliotakis, Nicole [R-NY-11]

Cosponsors (47)

Rep. Harder, Josh [D-CA-9], Rep. Bacon, Don [R-NE-2], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Davis, Donald G. [D-NC-1], Rep. Frankel, Lois [D-FL-22], Rep. Bice, Stephanie I. [R-OK-5], Rep. Carson, André [D-IN-7], Rep. Torres, Ritchie [D-NY-15], Rep. Fields, Cleo [D-LA-6], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Mullin, Kevin [D-CA-15], Rep. Pelosi, Nancy [D-CA-11], Rep. Tokuda, Jill N. [D-HI-2], Rep. LaLota, Nick [R-NY-1], Rep. Van Orden, Derrick [R-WI-3], Rep. Liccardo, Sam T. [D-CA-16], Rep. Scholten, Hillary J. [D-MI-3], Rep. Pocan, Mark [D-WI-2], Rep. Wilson, Joe [R-SC-2], Rep. Moskowitz, Jared [D-FL-23], Rep. Rutherford, John H. [R-FL-5], Rep. Stansbury, Melanie A. [D-NM-1], Rep. Khanna, Ro [D-CA-17], Rep. Kim, Young [R-CA-40], Rep. Jacobs, Sara [D-CA-51], Rep. McBride, Sarah [D-DE-At Large], Rep. Foushee, Valerie P. [D-NC-4], Rep. Maloy, Celeste [R-UT-2], Rep. Neguse, Joe [D-CO-2], Rep. Gottheimer, Josh [D-NJ-5], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Houlahan, Chrissy [D-PA-6], Rep. Tlaib, Rashida [D-MI-12], Rep. Loudermilk, Barry [R-GA-11], Rep. Bell, Wesley [D-MO-1], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Bresnahan, Robert P. [R-PA-8], Rep. Lieu, Ted [D-CA-36], Rep. Fine, Randy [R-FL-6], Rep. Hageman, Harriet M. [R-WY-At Large], Rep. Whitesides, George [D-CA-27], Rep. Deluzio, Christopher R. [D-PA-17], Rep. McCormick, Richard [R-GA-7], Rep. Mackenzie, Ryan [R-PA-7], Rep. Alford, Mark [R-MO-4], Rep. Owens, Burgess [R-UT-4], Rep. Rulli, Michael A. [R-OH-6]

Recent Actions

2025-04-07: 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.
2025-04-07: 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.
2025-04-07: Introduced in House
2025-04-07: Introduced in House

Bill Versions

End Kidney Deaths Act — issued 2025-04-07 — PDF (4 pages)