For hundreds of years, or at least since I started to teach the kidney, it has been "understood" that NH3 diffuses passively out of renal cells where it combines with H+ to become NH4+ which is trapped in the urine because charged species cannot cross plasma membranes. Whilst this remains true and it is an important process in renal cells, recent work indicates that NH3 metabolism and the production of HCO3- is a bit more complicated than that.
The good news is that the overall effect is unchanged. Renal cells, specifically those of the proximal tubule metabolise glutamine to make NH3/NH4+ which is eventually lost in the urine and by this process produce HCO3- to help regulate systemic pH
Most of the changes in our understanding and the increasing complexities that come from greater understanding emanate from the simple concept that both NH3 and NH4+ turn out to be good substrates for primary and secondary active transport processes better known for transporting other things. This will have the biggest impact on NH4+ movement because, unlike NH3, NH4+ can't get across membranes unaided.
So, which transporters accomodate NH4+ and make a contribution to renal NH3/NH4+ handling?
In addition, NH3/NH4+ specific channels Amt (ammonia transporter) and methylamine permease (MEP) are well known in plants, bacteria and yeast and the rhesus blood group antigen (which is a glycoprotein found on erythrocyte membranes) has been identified as a member of the same family of proteins and it too transports NH3/NH4+. Various isoforms of these proteins are expressed in the kidney and one (RhCG) could contribute to NH3 transport across the apical membrane of the collecting duct. Slightly bizarrely, knocking out these proteins does not seem to have much effect on renal NH3 handling but it may have an impact on pH regulation.
What is really, really important then?
Probably NH4+ transport out of the cells by the Na+ / H+ exchanger on the apical membrane of the proximal tubule cells. If you are really concentrating, then you might notice that NH4+ can't mop up H+ in the urine because it has already combined with H+. Remember though that the H+ are themselves excreted by Na+ / H+ exchange. It really doesn't matter whether NH4+ and H+ combine inside the cell and travel out together or combine outside the cell. The net effect is loss of H+ from the body in the urine and this is ultimately the key to manufacture of HCO3-.
The Na+ - K+ - 2Cl- cotransporter lives in the apical membrane of the thick ascending limb of the loop of Henle where it is probably the most important mechanism for NH4+ reabsorption.
The observation that NH4+ travels through K+ channels is probably not that important because the electrochemical gradient for NH4+ is directed into the cell and NH4+ accumulation inside, for example proximal tubule cells which are manufacturing the stuff anyway, isn't an obviously help in NH4+ transport into the urine.
However, intracellular NH4+ accumulation in cells which don't themselves manufacture NH4+, for example the inner medullary collecting duct cells may be very useful. There is evidence that the intracellular concentration NH4+ from the medulla by the Na+ - K+ ATPase creates a concentration gradient for NH4+ which drives NH4+ from these cells into the urine.
The (greatly simplified) take home message
See the review by DavidWeiner and L. Lee Hamm in Annual Reviews of Physiology (2007) 69:317-40 for a much more thorough and accurate take on renal NH3/NH4+ handling.