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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.
Key claim: Michigan SB0301 would create a corporate income tax credit for employers who provide paid leave to employees donating organs.
Abstract
(SB0301 · 103rd Legislature) 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. Latest action (2026-07-03): Ordered Enrolled
Why this matters
The bill introduces a novel employer-side tax credit tied to a specific category of paid leave, using Michigan’s corporate income tax to subsidize organ-donation leave costs. For employers it lowers the cost of offering such leave; for workers it expands the practical availability of paid time off to donate; for the treasury it represents a targeted new tax expenditure.