Ohio HB122 creates a tax credit for employers providing paid leave to organ donors.
Ohio HB122 amends the state's tax code to establish a nonrefundable income tax credit for employers who provide paid leave to employees donating organs. The credit is available to employers who pay compensation to employees for leave taken to recover from living organ donation. The credit amount is the lesser of the compensation paid or $300 per day, up to a maximum of 30 days per donation. The credit is claimed in a specific order relative to other tax credits and cannot exceed the taxpayer's total tax liability for the year.
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