End Kidney Deaths Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9275 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 9275

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
            credit for non-directed living kidney donations.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2024

Ms. Malliotakis (for herself, Mr. Harder of California, Mr. Bacon, and 
 Mr. Neguse) 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

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                                 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 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.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``36C,'' after ``36B,''.
            (2) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
            (3) 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:

``Sec. 36C. Credit for non-directed living kidney donations.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to kidneys removed after December 31, 2024.
    (d) 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.''.
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