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.
The End Kidney Deaths Act would create a new federal tax credit to encourage people to donate kidneys to strangers. Eligible donors would receive a $10,000 tax credit each year for five years (totaling $50,000), starting with kidney removals after December 31, 2026, and the program would end after December 31, 2036. The credit applies only to "non-directed" donations, meaning donors do not know who will receive their kidney, and the law clarifies that this tax benefit does not constitute a payment for organs under existing federal law prohibiting organ sales. If a donor dies during the five-year credit period, any remaining credits would be accelerated and paid out as a lump sum up to $50,000 total. The legislation is designed to increase the supply of living kidney donors to reduce deaths among patients awaiting transplants.
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