The "End Kidney Deaths Act" introduces a $10,000 annual tax credit for five years, up to $50,000, for non-directed living kidney donors, ensuring compliance with organ donation regulations and aiming to increase kidney donations.
Nicole Malliotakis
Representative
NY-11
The End Kidney Deaths Act introduces a $10,000 per year tax credit for five years, up to $50,000, for individuals who make a qualified non-directed living kidney donation, where the donor does not know the recipient. This credit aims to incentivize kidney donations and will not be considered valuable consideration in violation of organ purchase prohibitions. The Act applies to donations made after December 31, 2026, and before January 1, 2037.
New Bill Proposes $50,000 Tax Credit for Stranger Kidney Donations Starting After 2026
This bill, called the "End Kidney Deaths Act," aims to tackle the kidney shortage by offering a significant financial incentive for certain living donors. Specifically, it introduces a new federal tax credit—Section 36C in the tax code—for individuals who make a "non-directed living kidney donation." That means donating a kidney while you're alive to someone you don't know, or as part of a donation chain where you don't know the ultimate recipient.
How the Kidney Credit Works
If passed, starting for kidneys removed after December 31, 2026, eligible donors would receive a tax credit of $10,000 per year for five consecutive years, totaling $50,000. The clock starts in the year the kidney is removed. There's also a provision: if the donor passes away before receiving the full $50,000, the remaining balance would be credited in the year of their death.
Importantly, the bill amends the National Organ Transplant Act to make it clear that this tax credit doesn't count as "valuable consideration"—meaning it sidesteps the legal prohibition against buying or selling organs. It's framed as compensation or an incentive, not a payment for the organ itself. This tax credit program has a built-in end date; it won't apply to donations made after December 31, 2036.
Real-World Ripple Effects
The core idea here is straightforward: incentivizing non-directed donations could significantly increase the number of kidneys available for transplant. For the thousands of people on the waiting list, this could mean shorter wait times and, potentially, fewer deaths due to kidney failure. The direct beneficiaries are the donors receiving the credit and the recipients getting a life-saving organ.
While the goal is to encourage altruism through a financial thank-you, it's worth noting the specifics. The credit only applies to non-directed donations. If you donate directly to a family member or friend, this particular $50,000 credit wouldn't apply. As with any tax credit, the funding ultimately comes from the public treasury, meaning taxpayers bear the cost. The bill hopes this investment translates into saved lives and potentially lower long-term healthcare costs associated with dialysis.