Bill > HB1410

This bill establishes a state income tax credit for qualified employers in Maryland who provide paid organ donation leave to eligible employees, meaning individuals who are employed by a qualified employer and have provided written verification from a doctor that they have donated one or more organs for transplantation. A qualified employer is defined as one that has a written policy for paid organ donation leave and pays at least 100% of an eligible employee's regular wages during this leave, which is separate from other paid leave benefits. The credit will be equal to 100% of the wages paid to an eligible employee during the first 12 weeks of their organ donation leave, and any unused credit can be carried forward for up to three succeeding taxable years. Qualified employers must apply to the Maryland Department of Health for a tax credit certificate, providing proof of their status, wages paid, and leave benefits. This provision applies to taxable years beginning after December 31, 2025.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1410?ys=2026RS