This bill amends the Internal Revenue Code of 1986 to establish a new refundable tax credit for individuals who make qualified non-directed living kidney donations . A non-directed donation involves a living individual donating a kidney without knowing the identity of the recipient, aiming to increase the availability of organs for transplant. Eligible donors would receive $10,000 annually for the taxable year of the donation and for each of the four subsequent taxable years, totaling $50,000 over five years . A special rule ensures that if a donor dies during this period, the remaining balance of the $50,000 credit is paid out in the year of death. This credit will apply to kidneys removed after December 31, 2026, and will terminate after December 31, 2036. Significantly, the bill explicitly states that this tax credit will not be considered "valuable consideration" under the National Organ Transplant Act, thereby avoiding any conflict with existing prohibitions against the purchase or sale of human organs. This measure aims to encourage altruistic kidney donations by providing financial recognition to donors.