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Congress·In Committee·11 months ago

Congress proposes up to $50,000 refundable tax credit for anonymous living kidney donors

Also known as: End Kidney Deaths Act

Legislative Progress

✓ Filed
Review
House
Senate
President

Impacts

Mixed Impacts(1)
Housing Assistance
Neutral
Positive Impacts(2)
Chronic Illness
Helps
Disability Benefits
Helps

Key Points

  • Creates a refundable tax credit for people who donate a kidney while alive to someone they don’t know (an anonymous donation).
  • Gives $10,000 off taxes each year for 5 years after the donation, for a total of up to $50,000.
  • If the donor dies before getting all 5 years of credits, the remaining amount (up to $50,000 total) would be paid in that final tax year.
  • Applies only to kidney removals after December 31, 2026, and ends for donations made after December 31, 2036.
  • Says this tax credit does not count as “buying an organ,” aiming to keep it legal under the federal ban on organ sales.
TaxesHealthcare

Milestones

2 milestones2 actions
Apr 7, 2025House

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.

Apr 7, 2025

Introduced in House

What Happens Next

Projected impacts based on AI analysis

During the first tax filing season after a qualifying donation (typically the following year)

People who donated after the start date can claim the credit when they file taxes

Eligible donors would claim the credit on their federal tax return for the year they donated, potentially lowering what they owe or increasing their refund

Related News

3 articles
JAMA Network·11 months ago

The End Kidney Deaths Act Risks Irreversible Harm to Organ Donation

Commentary discussing ethical and practical concerns about H.R. 2687’s refundable tax credit for non-directed (anonymous) living kidney donors, including potential impacts on organ donation norms and exploitation risks.

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Nasdaq·11 months ago

New Bill: Representative Nicole Malliotakis introduces H.R. 2687: End Kidney Deaths Act

Explainer-style write-up summarizing H.R. 2687’s structure: $10,000 refundable tax credit for 5 years for anonymous living kidney donation, death-year acceleration, and clarification re: organ-sale prohibition.

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Tax Notes·11 months ago

H.R. 2687 - End Kidney Deaths Act (Introduced)

Tax-focused legislative coverage providing the introduced text and framing H.R. 2687 as a refundable credit for non-directed living kidney donations, with conforming amendments and effective dates.

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Source Information

Document Type

Congressional Bill

Official Title

End Kidney Deaths Act

Bill NumberHR 2687
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred 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.

Sponsor

Cosponsors

(47)
D: 30R: 17

Analysis generated by AI. While we strive for accuracy, this should not be considered legal or professional advice. Always verify information with official government sources.