Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 279 & 679.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill creates a tax credit for Michigan employers who provide paid organ donation leave to their eligible employees. The credit is equal to 100% of the wages paid during the leave period, up to a maximum of 12 weeks per employee. Employers must have a written policy offering this leave, and the pay rate must be at least equal to the employee’s normal wages. The credit can be carried forward for up to three years if it exceeds the employer’s tax liability in a given year.
Key provisions
- Creates a tax credit for employers offering paid organ donation leave.
- The credit is 100% of wages paid during organ donation leave, up to 12 weeks.
- Employers must have a written policy offering paid organ donation leave.
- Pay rate for organ donation leave must be at least 100% of the employee’s normal wages.
- Credit can be carried forward for up to three years.
- The credit can be claimed by both the employer and members of flow-through entities.
- Eligible employees must provide written physician verification of their status as an organ donor.
- Wages paid during the preceding tax year can be included when calculating the credit.
Who is affected
- Employers
- Employees
- Taxpayers
- Healthcare Providers
- Organ Donation Organizations
Notable changes
Bill text
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- Senate Introduced Bill
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