I 

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. 

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 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a refundable tax credit for non-directed living kidney 

donations. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘End Kidney Deaths 

5 Act’’. 


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1 SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONA2 TIONS. 

3 (a) IN GENERAL.—Subpart C of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 is amended by inserting after section 36B the fol6 lowing new section: 

7 ‘‘SEC. 36C. CREDIT FOR NON-DIRECTED LIVING KIDNEY DO8 NATIONS. 

9 ‘‘(a) IN GENERAL.—In the case of an individual who 

10 makes a qualified non-directed living kidney donation dur11 ing any taxable year, there shall be allowed as a credit 

12 against the tax imposed by this subtitle an amount equal 

13 to $10,000 for such taxable year and each of the 4 suc14 ceeding taxable years. 

15 ‘‘(b) QUALIFIED NON-DIRECTED LIVING KIDNEY

16 DONATION.—For purposes of this section, the term ‘quali17 fied non-directed living kidney donation’ means, with re18 spect to any individual, the donation of a kidney of such 

19 individual for the purpose of transplanting such kidney 

20 into another individual if— 

21 ‘‘(1) the removal of kidney from such individual 

22 is during the life of such individual, and 

23 ‘‘(2) such individual does not know (at the time 

24 of such removal) the identity of— 

25 ‘‘(A) the individual into whom such kidney 

26 is to be transplanted, or 


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1 ‘‘(B) any other individual into whom any 

2 organ will be transplanted in connection with 

3 the donation of such kidney. 

4 ‘‘(c) SPECIAL RULES.— 

5 ‘‘(1) ACCELERATION OF CREDIT IN CASE OF

6 DEATH.—In the case of the death of any individual 

7 during a taxable year for which a credit is allowed 

8 under subsection (a) to such individual, the amount 

9 of such credit for such taxable year shall be equal 

10 to the excess of $50,000 over the aggregate amount 

11 of credits allowed to such individual under this sec12 tion for all prior taxable years. 

13 ‘‘(2) DETERMINATION OF DATE OF DONA14 TION.—For purposes of this section, a qualified non15 directed living kidney donation shall be treated as 

16 made on the date on which the kidney is removed 

17 from the individual making such donation. 

18 ‘‘(d) TERMINATION.—No credit shall be allowed 

19 under this section with respect to any qualified non-di20 rected living kidney donation after December 31, 2034.’’. 

21 (b) CONFORMING AMENDMENTS.— 

22 (1) Section 6211(b)(4)(A) of the Internal Rev23 enue Code of 1986 is amended by inserting ‘‘36C,’’ 

24 after ‘‘36B,’’. 


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1 (2) Paragraph (2) of section 1324(b) of title 

2 31, United States Code, is amended by inserting 

3 ‘‘36C,’’ after ‘‘36B,’’. 

4 (3) The table of sections for subpart C of part 

5 IV of subchapter A of chapter 1 of the Internal Rev6 enue Code of 1986 is amended by inserting after the 

7 item relating to section 36B the following new item: 

‘‘Sec. 36C. Credit for non-directed living kidney donations.’’. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to kidneys removed after December 

10 31, 2024. 

11 (d) COORDINATION WITH PROHIBITION ON ORGAN

12 PURCHASES.—Section 301 of the National Organ Trans13 plant Act (42 U.S.C. 274(e)) is amended by adding at the 

14 end the following new subsection: 

15 ‘‘(d) TREATMENT OF TAX CREDIT FOR NON-DI16 RECTED LIVING KIDNEY DONATIONS.—The credit al17 lowed under section 36C of the Internal Revenue Code of 

18 1986 (relating to credit for non-directed living kidney do19 nations) shall not be treated as valuable consideration for 

20 purposes of this section.’’. 

Æ 


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