Maryland HB1410 allows employers to claim a tax credit for providing paid organ donation leave to employees.
Maryland HB1410 introduces a tax credit for employers who offer paid organ donation leave to their employees. Employers can claim a credit against state income tax equal to 100% of the wages paid during the first weeks of the leave. The bill defines "qualified employer" as one with a written policy providing paid leave and paying at least 100% of the employee's regular wages during the leave. The credit can be carried forward to succeeding taxable years if unused. The Maryland Department of Health issues tax credit certificates to qualified employers upon application.
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