American Kidney Fund Commends Michigan for Passing Legislation to Provide Tax Credits to Living Organ Donors

ROCKVILLE, Md. (Nov. 13, 2024)  — The American Kidney Fund (AKF) applauds Michigan for passing HB 4361 into law, which provides living organ donors a one-time tax credit of up to $10,000 for nonmedical, reimbursable expenses associated with transplant surgery, including childcare. Gov. Gretchen Whitmer signed HB 4361 into law on Nov. 13.

While insurance typically covers the medical costs of a transplant for living donors, other expenses, such as those associated with taking leave from work and securing lodging or transportation, are generally not covered, meaning the donor must pay for those expenses out-of-pocket. The bill was authored and sponsored by Rep. Felicia Brabec. AKF testified in favor of the bill and conducted several grassroots efforts in Michigan to encourage support for the legislation. 

"With the current shortage of kidneys available for those with kidney failure who need them, it is critical that we support people who want to step up and give the gift of life," said LaVarne A. Burton, AKF President and CEO. "Unfortunately, too many Americans are unable to donate an organ due to the out-of-pocket costs associated with donating, which is why legislation like HB 4361 is so important. We are grateful to Rep. Brabec for her efforts to pass this law to reduce barriers to organ donation, as it will ultimately help save Michigan lives." 

Increasing living donor protections is a cornerstone of AKF's policy agenda. AKF's State of the States: Living Donor Protection Report Card annually measures seven types of legislation states should enact to provide protections for living organ donors and encourage living donations. Without federal legislation to protect living donors, there is an uneven patchwork of protections across the country, with some states providing no protections at all. The average grade for the U.S. is a C. With HB 4361 signed into law, Michigan's grade improves from a C to a B.  

Most transplanted organs are from deceased donors, but patients may also receive organs from living donors. Living donation offers an alternative for individuals awaiting transplantation from a deceased donor and increases the existing organ supply. Transplants from living donors generally present fewer complications than deceased donor transplants and living donor organs typically survive longer than deceased donor organs.

Over 104,000 Americans are currently on the organ transplant waiting list and over 92,000 of them, or 88%, are waiting for a kidney. In Michigan, more than 2,200 people are currently on the kidney transplant waiting list. Of the 28,144 kidney transplants performed in the U.S. in 2023, 1 in 4 – 6,290 – were made possible by living organ donors. In Michigan, 149 of the 686 kidney transplants performed in 2023 were from living donors. 

AKF provides long-term financial assistance that makes transplants and post-transplant care possible for low-income dialysis patients. In 2023, AKF grants helped 1,615 people nationwide receive kidney transplants. AKF's program helps post-transplant patients for their full insurance plan year, ensuring continuity of care.