H.R. 2687 — End Kidney Deaths Act

This section establishes a nonrefundable tax credit of $10,000 against income tax for each of five taxable years ($50,000 total) for individuals making a qualified non-directed living kidney donation (i.e., donating a kidney while alive to an unknown recipient, with no knowledge of any paired-exchange recipient), effective for kidneys removed after December 31, 2026, and terminating for donations after December 31, 2036. (Thus, in the event of the donor's death during a credit year, any remaining credit accelerates to provide the full $50,000 minus prior credits.) This section also makes conforming amendments to the Internal Revenue Code and amends the National Organ Transplant Act (42 U.S.C. 274(e)) to provide that the credit is not valuable consideration prohibited under that Act's ban on organ purchases.