Employer Tax Credit for Paid Organ Donation Leave

Current understanding

Michigan SB0301 would amend the Income Tax Act of 1967 (adding sections 279 and 679) to create a corporate income tax credit for employers that provide paid leave to employees donating organs. The mechanism links state tax policy to organ donation by offsetting employer costs of employee absences for donation procedures. As of the latest action, the bill has passed a chamber.

Evidence log

• 2026-06-24 — Education: curriculum; instruction in organ and tissue donation; require. Amends 1976 PA 451 (MCL 380.1 - 380.1852) by adding sec. 1170c.: cross-connection with organ-donation-school-curriculum: Part of a broader package of Michigan proposals encouraging organ donation, spanning education, workplace incentives, and clinical outreach. (novelty: 2)
• 2026-07-03 — Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.: cross-connection with anatomical-gifts-donor-registry: Both advance organ/tissue donation in Michigan — one via patient-facing information at clinics, the other via employer tax incentives to enable paid leave for donors. (novelty: 3)

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