Bill > SB0301

This bill amends Michigan's corporate income tax law to introduce a new employer credit for providing paid organ donation leave to employees. Specifically, it adds sections 279 and 679 to the existing law, which governs income taxes. Under these new provisions, a "qualified taxpayer" (an employer with a written policy offering paid organ donation leave that is in addition to other paid leave and pays at least 100% of normal wages) can claim a credit equal to 100% of the wages paid to an "eligible employee" (an employee who has provided physician verification of being an organ donor) for up to 12 weeks of "organ donation leave." This leave is defined as time off related to organ donation after other leave benefits are exhausted and can be used before, during, or after the donation. The credit is claimed in the tax year the leave is completed, and wages paid in the preceding year can be included. If the credit exceeds the taxpayer's liability, it can be carried forward for up to three years. The bill also makes a corresponding adjustment to the corporate income tax base by adding back wages paid for organ donation leave for which a credit is claimed, ensuring that the expense is not deducted twice.