Bills of Congress by U.S. Congress

H.R.2687 - End Kidney Deaths Act (119th Congress)

Summary

H.R.2687, the End Kidney Deaths Act, proposes a refundable tax credit of $10,000 per year for five years to individuals who make non-directed living kidney donations. The bill aims to incentivize kidney donations and reduce the number of deaths related to kidney failure. The credit would apply to donations made after December 31, 2026, and would terminate after December 31, 2036.

Expected Effects

This bill, if enacted, would likely increase the number of living kidney donations. The tax credit aims to offset the costs and risks associated with organ donation. It also clarifies that the tax credit is not considered 'valuable consideration' under the National Organ Transplant Act, thus avoiding legal conflicts.

Potential Benefits

  • Increased kidney donations, potentially saving lives.
  • Financial support for living donors, offsetting medical expenses and lost wages.
  • Reduced waiting times for kidney transplants.
  • Improved public health outcomes related to kidney disease.
  • Potential for long-term cost savings in healthcare by reducing the need for dialysis.

Potential Disadvantages

  • Potential for fraud or abuse in claiming the tax credit.
  • Increased government spending due to the refundable tax credit.
  • Ethical concerns about incentivizing organ donation with financial compensation, although the bill attempts to address this.
  • Administrative burden for the IRS in managing and verifying the tax credit claims.
  • Possible unintended consequences on the organ donation system.

Constitutional Alignment

The bill appears to align with the general welfare clause of the Constitution (Preamble). Congress has the power to tax and spend for the general welfare, and this bill aims to improve public health by incentivizing kidney donations. The bill does not appear to infringe on any specific constitutional rights or limitations.

Impact Assessment: Things You Care About

This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).