Directly affected: people who become qualified non‑directed living kidney donors will receive significant financial relief through a multi‑year tax credit, lowering the economic barriers to donating (recovery costs, lost income, travel, lodging). Transplant centers and hospitals may see increased volunteer donor interest and will carry new verification and reporting responsibilities to support donors' claims for the credit. The IRS will need procedures to verify eligible donations, to coordinate with medical providers, and to process the multi‑year credit claims. Patients awaiting kidney transplants could benefit indirectly if the credit increases the number of available living donor kidneys, which may reduce wait times and transplantation-related costs. Federal revenues will be reduced by the aggregate value of credits claimed during the 2027–2036 period; the magnitude depends on how many donors claim the credit. The change to the National Organ Transplant Act reduces legal risk for donors and program administrators by clarifying the credit is not a prohibited payment, but the policy may spark ethical and legal debates about incentivizing organ donation and whether financial incentives could have unequal effects across income groups. Implementation burdens (verification, coordination between medical and tax systems) are modest but real, and program evaluation would be important to measure effects on donation rates, equity, and fiscal cost.