End Kidney Deaths Act
Sponsored By: Representative Malliotakis
Introduced
Summary
A refundable tax credit for non-directed living kidney donors. This bill would create a targeted credit to encourage people to donate a kidney to an unknown recipient by offsetting donor costs across five years.
Show full summary
- Donors: Eligible donors could claim $10,000 a year for five years after a qualified non-directed living kidney donation. The credit is refundable so donors could receive money even if they owe no federal income tax.
- Patients seeking transplants: By incentivizing non-directed living donations, the bill may expand the pool of kidneys available for people on transplant waitlists.
- Tax and legal rules: The bill adds a new Sec. 36C to the tax code, updates internal cross-references, and clarifies the credit is not treated as payment for an organ under the National Organ Transplant Act.
- Timing and sunset: The credit would apply to kidneys removed after December 31, 2026 and would not be allowed for donations after December 31, 2036.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax credit for non-directed kidney donors
If enacted, this would give non-directed living kidney donors a refundable tax credit of $10,000 the year the kidney is removed and $10,000 in each of the next four years, up to $50,000. You must not know who will receive your kidney at the time of surgery. If the donor dies in a year when the credit applies, that year’s credit would be $50,000 minus any amounts already received. It would apply only to kidneys removed after December 31, 2026, and would not apply to donations after December 31, 2036. Getting the credit would not count as a banned organ payment under federal law.
Sponsors & CoSponsors
Sponsor
Malliotakis
NY • R
Cosponsors
Harder (CA)
CA • D
Sponsored 4/7/2025
Bacon
NE • R
Sponsored 4/14/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 4/17/2025
Davis (NC)
NC • D
Sponsored 4/17/2025
Frankel, Lois
FL • D
Sponsored 4/17/2025
Bice
OK • R
Sponsored 4/28/2025
Carson
IN • D
Sponsored 4/28/2025
Torres (NY)
NY • D
Sponsored 4/28/2025
Fields
LA • D
Sponsored 4/28/2025
Wasserman Schultz
FL • D
Sponsored 4/28/2025
Mullin
CA • D
Sponsored 4/28/2025
Pelosi
CA • D
Sponsored 5/6/2025
Tokuda
HI • D
Sponsored 5/8/2025
LaLota
NY • R
Sponsored 5/13/2025
Van Orden
WI • R
Sponsored 5/13/2025
Liccardo
CA • D
Sponsored 5/15/2025
Scholten
MI • D
Sponsored 5/19/2025
Pocan
WI • D
Sponsored 5/19/2025
Wilson (SC)
SC • R
Sponsored 5/29/2025
Moskowitz
FL • D
Sponsored 6/4/2025
Rutherford
FL • R
Sponsored 6/24/2025
Stansbury
NM • D
Sponsored 6/26/2025
Khanna
CA • D
Sponsored 6/26/2025
Kim
CA • R
Sponsored 6/26/2025
Jacobs
CA • D
Sponsored 6/30/2025
McBride
DE • D
Sponsored 7/10/2025
Foushee
NC • D
Sponsored 7/14/2025
Maloy
UT • R
Sponsored 7/15/2025
Neguse
CO • D
Sponsored 7/17/2025
Gottheimer
NJ • D
Sponsored 8/26/2025
Vindman
VA • D
Sponsored 9/9/2025
Houlahan
PA • D
Sponsored 9/16/2025
Tlaib
MI • D
Sponsored 9/16/2025
Loudermilk
GA • R
Sponsored 9/16/2025
Bell
MO • D
Sponsored 9/16/2025
Suozzi
NY • D
Sponsored 10/3/2025
Bresnahan
PA • R
Sponsored 10/3/2025
Lieu
CA • D
Sponsored 10/31/2025
Fine
FL • R
Sponsored 10/31/2025
Hageman
WY • R
Sponsored 10/31/2025
Whitesides
CA • D
Sponsored 10/31/2025
Deluzio
PA • D
Sponsored 10/31/2025
McCormick
GA • R
Sponsored 1/12/2026
Mackenzie
PA • R
Sponsored 1/12/2026
Alford
MO • R
Sponsored 1/12/2026
Owens
UT • R
Sponsored 1/12/2026
Rulli
OH • R
Sponsored 1/12/2026
Roll Call Votes
No roll call votes available for this bill.
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