Bill > SB0301

This bill creates a corporate tax credit to incentivize employers to provide paid leave for employees who are organ donors. Starting in tax year 2026, qualified employers can claim a tax credit equal to 100% of wages paid to employees during organ donation leave, with a maximum of 12 weeks per employee. To qualify, employers must have a written policy offering paid organ donation leave in addition to existing leave benefits, and the leave must be paid at the employee's full normal wage rate. An eligible employee must provide written physician verification of their organ donation status, and the leave can be used before, during, and after the donation procedure. If the tax credit exceeds the employer's tax liability in a given year, the excess can be carried forward for up to three years. The bill applies to both traditional corporations and flow-through entities like partnerships, where individual members can claim a credit based on their share of business income. This legislation aims to remove financial barriers and support employees who choose to donate organs by ensuring they can take necessary time off without losing income.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0301