Bill > SB0301

This bill amends Michigan's Income Tax Act of 1967 to introduce a new employer credit for providing paid organ donation leave to employees. Specifically, it adds sections 279 and 679, which allow a qualified taxpayer (an employer with a written policy for paid organ donation leave) to claim a credit equal to 100% of the wages paid to an eligible employee during organ donation leave, up to a maximum of 12 weeks per employee. This credit is available for tax years beginning on or after January 1, 2026, and any unused credit can be carried forward for up to three years. The bill also makes a corresponding adjustment to the corporate income tax base, requiring taxpayers to add back wages paid for organ donation leave for which a credit is claimed, to prevent a double benefit. An "eligible employee" is defined as someone with physician verification of being an organ donor, and "organ donation leave" is the absence from work related to organ donation after other leave benefits are exhausted.