,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bfhg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #g1 #bjbe,ms4  
,malliotakis 7= h]self & ,mr4 ,h>d] (   
,cali=nia7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a      
refundable tax cr$it = non-direct$ liv+ 
kidney donations4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,end ,kidney ,dea?s
 ,act4  #b4 ,cr$it = non-direct$ liv+   
kidney donations  7a7 ,9 g5]al ,subp>t  
,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by ins]t+ aft] section #cf;,b !   
foll[+ new section3  #cf;,c4 ,cr$it =   
non-direct$ liv+ kidney donations  7a7  
,9 g5]al ,9 ! case ( an individual :o   
makes a qualifi$ non-direct$ liv+ kidney

 donation dur+ any taxable ye>1 !re %all
 be all[$ z a cr$it aga9/ ! tax impos$  
by ?is subtitle an am\nt equal to       
#aj1jjj = su* taxable ye> & ea* ( ! #d  
succe$+ taxable ye>s4  7b7 ,qualifi$    
non-,direct$ liv+ kidney donation ,=    
purposes ( ?is section1 ! t]m qualifi$  
non-direct$ liv+ kidney donation means1 
) respect to any individual1 ! donation 
( a kidney ( su* individual = ! purpose 
( transplant+ su* kidney into ano!r     
individual if-- 7#a7 ! removal ( kidney 
f su* individual is dur+ ! life ( su*   
individual1 &  7#b7 su* individual does 
n "k 7at ! "t ( su* removal7 ! id5tity  
(-- 7,a7 ! individual into :om su*      
kidney is to be transplant$1 or  7,b7   
any o!r individual into :om any organ w 
be transplant$ 9 connection ) ! donation
 ( su* kidney4  7c7 ,special rules  7#a7
 ,accel]ation ( cr$it 9 case ( dea? ,9 !
 case ( ! dea? ( any individual dur+ a  
taxable ye> = :i* a cr$it is all[$ "u   
subsection 7a7 to su* individual1 !     
am\nt ( su* cr$it = su* taxable ye> %all

 be equal to ! excess ( #ej1jjj ov] !   
aggregate am\nt ( cr$its all[$ to su*   
individual "u ?is section = all prior   
taxable ye>s4  7#b7 ,det]m9ation ( date 
( donation ,= purposes ( ?is section1 a 
qualifi$ non-direct$ liv+ kidney        
donation %all be treat$ z made on ! date
 on :i* ! kidney is remov$ f !          
individual mak+ su* donation4  7d7      
,t]m9ation ,no cr$it %all be all[$ "u   
?is section ) respect to any qualifi$   
non-direct$ liv+ kidney donation aft]   
,decemb] #ca1 #bjcf4  4  7b7 ,con=m+    
am5dm5ts  7#a7 ,section                 
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7#b7 ,p>agraph 7#b7 (   
section #acbd7;b7 ( title #ca1 ,unit$   
,/ates ,code1 is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7#c7 ,! table ( sections
 = subp>t ,c ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,cr$it =           

non-direct$ liv+ kidney donations4  4   
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to kidneys remov$
 aft] ,decemb] #ca1 #bjbf4  7d7         
,coord9ation ) prohibition on organ     
pur*ases ,section #cja ( ! ,national    
,organ ,transplant ,act 7#db ,u4,s4,c4  
#bgd7;e77 is am5d$ by add+ at ! end !   
foll[+ new subsection3  7d7 ,treatm5t ( 
tax cr$it = non-,direct$ liv+ kidney    
donations ,! cr$it all[$ "u section     
#cf;,c ( ! ,int]nal ,rev5ue ,code (     
#aihf 7relat+ to cr$it = non-direct$    
liv+ kidney donations7 %all n be treat$ 
z valuable consid]ation = purposes ( ?is
 section4  4