This bill establishes a federal tax credit to encourage people to donate a kidney to someone they don't know. Under the legislation, individuals who make a non-directed living kidney donation would receive a $10,000 refundable tax credit each year for five years, totaling $50,000. If a donor dies before receiving all five years of credits, they would receive the full $50,000 in their final tax year. The bill specifies that this credit applies only to donations made after December 31, 2024, and expires after December 31, 2034. The bill clarifies that this tax credit does not count as payment for an organ under existing federal law prohibiting the sale of organs, ensuring the credits incentivize altruistic donation rather than creating a market for organs.
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