Bill > SB0887

This bill amends the Income Tax Act of 1967 to add Sections 279 and 679, which provide a tax credit for employers who offer paid organ donation leave to their eligible employees. The credit is equal to 100% of the wages paid to an eligible employee during the organ donation leave, up to a maximum of 12 weeks. To qualify, the employer must have a written policy offering paid organ donation leave in addition to other paid leave benefits, and the rate of pay must be at least 100% of the employee's normal wages. Any unused credit can be carried forward for up to 3 years to offset future tax liability.