119th (2025–2027)
H.R. 2687
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.