I 
119TH CONGRESS 
1ST SESSION H. R. 2687 
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 
APRIL 7, 2025 
Ms. MALLIOTAKIS (for herself and Mr. HARDER of California) 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 consider-
ation 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘End Kidney Deaths 
Act’’. 
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SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONA-
TIONS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. CREDIT FOR NON-DIRECTED LIVING KIDNEY DO-
NATIONS. 
‘‘(a) IN GENERAL.—In the case of an individual who 
makes a qualified non-directed living kidney donation dur-
ing 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 suc-
ceeding taxable years. 
‘‘(b) QUALIFIED NON-DIRECTED LIVING KIDNEY 
DONATION.—For purposes of this section, the term ‘quali-
fied non-directed living kidney donation’ means, with re-
spect 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 
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‘‘(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 sec-
tion for all prior taxable years. 
‘‘(2) DETERMINATION
OF
DATE
OF
DONA-
TION.—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-di-
rected living kidney donation after December 31, 2036.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘36C,’’ 
after ‘‘36B,’’. 
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(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 Rev-
enue 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, 2026. 
(d) COORDINATION WITH PROHIBITION ON ORGAN 
PURCHASES.—Section 301 of the National Organ Trans-
plant 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-DI-
RECTED LIVING KIDNEY DONATIONS.—The credit al-
lowed under section 36C of the Internal Revenue Code of 
1986 (relating to credit for non-directed living kidney do-
nations) shall not be treated as valuable consideration for 
purposes of this section.’’. 
Æ 
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