summary
Introduced
04/07/2025
04/07/2025
In Committee
04/07/2025
04/07/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for non-directed living kidney donations.
AI Summary
This bill introduces a tax credit to incentivize non-directed living kidney donations, which are donations where the donor does not know the recipient's identity. Specifically, the bill provides a $10,000 tax credit for individuals who donate a kidney to an unknown recipient, with the credit being available for the year of donation and the four subsequent years. If the donor dies during this period, their estate would be eligible for an accelerated credit up to $50,000 minus any previously claimed credits. The tax credit is designed to help address kidney organ shortages by encouraging more living kidney donations. The provision applies to kidney donations made after December 31, 2026, and is set to expire on December 31, 2036. To ensure the credit does not violate existing laws prohibiting organ sales, the bill explicitly states that this tax credit should not be considered "valuable consideration" under the National Organ Transplant Act. The bill aims to provide financial recognition and support for individuals who choose to altruistically donate a kidney to help someone in need of a transplant.
Committee Categories
Budget and Finance
Sponsors (48)
Nicole Malliotakis (R)*,
Mark Alford (R),
Don Bacon (R),
Wesley Bell (D),
Stephanie Bice (R),
Robert Bresnahan (R),
André Carson (D),
Don Davis (D),
Chris Deluzio (D),
Cleo Fields (D),
Randy Fine (R),
Valerie Foushee (D),
Lois Frankel (D),
Josh Gottheimer (D),
Harriet Hageman (R),
Josh Harder (D),
Chrissy Houlahan (D),
Sara Jacobs (D),
Ro Khanna (D),
Young Kim (R),
Nick LaLota (R),
Sam Liccardo (D),
Ted Lieu (D),
Barry Loudermilk (R),
Ryan Mackenzie (R),
Celeste Maloy (R),
Sarah McBride (D),
Richard McCormick (R),
Jared Moskowitz (D),
Kevin Mullin (D),
Joe Neguse (D),
Eleanor Holmes Norton (D),
Burgess Owens (R),
Nancy Pelosi (D),
Mark Pocan (D),
Michael Rulli (R),
John Rutherford (R),
Hillary Scholten (D),
Melanie Stansbury (D),
Tom Suozzi (D),
Rashida Tlaib (D),
Jill Tokuda (D),
Ritchie Torres (D),
Derrick Van Orden (R),
Eugene Vindman (D),
Debbie Wasserman Schultz (D),
George Whitesides (D),
Joe Wilson (R),
Last Action
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. (on 04/07/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/2687/all-info |
| BillText | https://www.congress.gov/119/bills/hr2687/BILLS-119hr2687ih.pdf |
Loading...