A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending sections 30 and 623 (MCL 206.30 and 206.623), section 30 as amended by 2025 PA 24 and section 623 as amended by 2021 PA 135, and by adding sections 279 and 679.
Introduces a tax credit for employers providing paid organ donation leave, allowing them to claim 100% of wages paid during the leave, with a maximum of 12 weeks, starting from tax years beginning January 1, 2026.
Co-sponsored by Sens.
Referred to the Committee on Finance, Insurance, and Consumer Protection
Discharged from committee
Referred to the Committee on Health Policy
Reported without amendment
Referred to the Committee of the Whole
1. Amend page 26, line 26, after “individual.” by inserting “Organ donor includes an individual who donates bone marrow using the peripheral blood stem cell apheresis method.”.
2. Amend page 31, line 12, after “individual.” by inserting “Organ donor includes an individual who donates bone marrow using the peripheral blood stem cell apheresis method.”.
Substitute S-1 concurred in by voice vote
Substitute S-2 offered
by
The substitute passed by voice vote
Passed in the Senate 34 to 1 (details)
Referred to the Committee on Finance