Michigan SB0301 provides a corporate income tax credit for employers offering paid leave for organ donation.

Michigan SB0301 amends the state's corporate income tax law to allow employers a credit for wages paid during organ donation leave. Employers can claim a credit equal to 100% of wages paid to eligible employees during up to 12 weeks of organ donation leave. Eligible employees must be organ donors verified by a physician and have exhausted other leave benefits. The credit can offset tax liability for up to three years or until used up. The credit applies to tax years beginning on and after January 1, 2026.

Michigan SB0301 provides a corporate income tax credit for employers offering paid leave for organ donation.

Michigan SB0301 amends the state's corporate income tax law to allow employers a credit for wages paid during organ donation leave. Employers can claim a credit equal to 100% of wages paid to eligible employees during up to 12 weeks of organ donation leave. Eligible employees must be organ donors verified by a physician and have exhausted other leave benefits. The credit can offset tax liability for up to three years or until used up. The credit applies to tax years beginning on and after January 1, 2026.