A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding sections 279 and 679.
This legislation allows qualified taxpayers (employers) to claim a tax credit equal to 100% of the wages paid to eligible employees during their organ donation leave, for up to a maximum of 12 weeks. The credit can be claimed in the tax year the leave is completed and may be carried forward for up to three years if it exceeds the taxpayer's liability. Eligible employees are those who provide written physician verification of organ donation. The bill specifies definitions for terms such as "eligible employee," "organ donation leave," "organ donor," "qualified taxpayer," and "wages." Organ donation leave is intended to be used in addition to any other paid leave benefits, covering periods before, during, and after the organ donation process.
Introduced
by
Referred to the Committee on Finance, Insurance, and Consumer Protection
